https://www.taxtmi.com/caselaws?id=104621 The Supreme Court of India upheld the demand for differential sales tax under the amended entry in the Andhra Pradesh General Sales Tax Act, 1957, holding that the Legislature had validly amended the statute and could bring the amendment into force from the notified date. The assessee's liability arose under the Act itself, and it was immaterial that the tax had not been collected from consumers. The Court also recognised that retrospective operation of taxing legislation is permissible where enacted by the Legislature. On that basis, the challenge to the amended provision and the resulting demand failed. en-us Tue, 12 Jan 1999 00:00:00 +0530 Mon, 02 Sep 2013 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104621 The Supreme Court of India upheld the demand for differential sales tax under the amended entry in the Andhra Pradesh General Sales Tax Act, 1957, holding that the Legislature had validly amended the statute and could bring the amendment into force from the notified date. The assessee's liability arose under the Act itself, and it was immaterial that the tax had not been collected from consumers. The Court also recognised that retrospective operation of taxing legislation is permissible where enacted by the Legislature. On that basis, the challenge to the amended provision and the resulting demand failed. Case-Laws VAT and Sales Tax Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104621