https://www.taxtmi.com/caselaws?id=103823 The Supreme Court upheld the retrospective operation of section 1(2) of the Andhra Pradesh Entertainments Tax (Amendment) Act, 1985. It held that the State Legislature had competence to enact taxation laws with retrospective effect, and such retrospectivity is not invalid merely because no separate explanation is given for the change, where it reflects a policy shift and is not otherwise arbitrary or constitutionally impermissible. The Court distinguished the earlier precedent relied on by the High Court because the amendment did not seek to circumvent any judicial decision or defeat a final judgment. The challenge failed and the amending provision was sustained. en-us Thu, 28 Oct 1993 00:00:00 +0530 Mon, 25 Dec 2017 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103823 The Supreme Court upheld the retrospective operation of section 1(2) of the Andhra Pradesh Entertainments Tax (Amendment) Act, 1985. It held that the State Legislature had competence to enact taxation laws with retrospective effect, and such retrospectivity is not invalid merely because no separate explanation is given for the change, where it reflects a policy shift and is not otherwise arbitrary or constitutionally impermissible. The Court distinguished the earlier precedent relied on by the High Court because the amendment did not seek to circumvent any judicial decision or defeat a final judgment. The challenge failed and the amending provision was sustained. Case-Laws VAT and Sales Tax Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103823