https://www.taxtmi.com/caselaws?id=103382 A retrospective sales tax levy on exercise-books was challenged as unreasonable and discriminatory because it operated from an earlier date, but the SC held that a tax measure is not invalid merely for having backward effect. The Court found retrospective taxation to have been upheld in prior decisions and saw no constitutional infirmity in the U.P. Sales Tax (Amendment and Validation) Act, 1976 on that ground. The challenge to the validity of the amended levy therefore failed, and the validation of sales tax on exercise-books was upheld. en-us Tue, 08 Jan 1991 00:00:00 +0530 Mon, 09 Sep 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103382 A retrospective sales tax levy on exercise-books was challenged as unreasonable and discriminatory because it operated from an earlier date, but the SC held that a tax measure is not invalid merely for having backward effect. The Court found retrospective taxation to have been upheld in prior decisions and saw no constitutional infirmity in the U.P. Sales Tax (Amendment and Validation) Act, 1976 on that ground. The challenge to the validity of the amended levy therefore failed, and the validation of sales tax on exercise-books was upheld. Case-Laws VAT and Sales Tax Tue, 08 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103382