https://www.taxtmi.com/caselaws?id=105320 A retrospective fiscal amendment withdrawing set-off for a defined past period was held unconstitutional because the withdrawal of an accrued tax benefit needed a rational and non-arbitrary basis, which was absent. The Court found the restriction could not be treated as merely clarificatory and struck it down to the stated extent. By contrast, the condition requiring registration under the Central Sales Tax Act at the place of dispatch was upheld because a dealer seeking a tax concession must strictly satisfy the attached statutory conditions; impossibility of performance did not excuse compliance. The result was partial relief: the retrospective withdrawal failed, while the registration condition remained operative. en-us Thu, 06 May 2004 00:00:00 +0530 Tue, 26 Jul 2016 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105320 A retrospective fiscal amendment withdrawing set-off for a defined past period was held unconstitutional because the withdrawal of an accrued tax benefit needed a rational and non-arbitrary basis, which was absent. The Court found the restriction could not be treated as merely clarificatory and struck it down to the stated extent. By contrast, the condition requiring registration under the Central Sales Tax Act at the place of dispatch was upheld because a dealer seeking a tax concession must strictly satisfy the attached statutory conditions; impossibility of performance did not excuse compliance. The result was partial relief: the retrospective withdrawal failed, while the registration condition remained operative. Case-Laws VAT and Sales Tax Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105320