https://www.taxtmi.com/caselaws?id=105881 The proviso to section 5-C of the Karnataka Sales Tax Act was treated as clarificatory because it cured an obvious omission and aligned with the statute's existing scheme, so it operated retrospectively from 1 April 1986. The proviso provided that no tax would be levied where the goods transferred under a right to use had already suffered tax under section 5, and the legislative context confirmed that no new burden was intended. A later departmental circular could not justify reopening finalised assessments on a mere change of opinion, so reassessment on that basis was impermissible. en-us Wed, 04 Apr 2007 00:00:00 +0530 Tue, 16 Sep 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105881 The proviso to section 5-C of the Karnataka Sales Tax Act was treated as clarificatory because it cured an obvious omission and aligned with the statute's existing scheme, so it operated retrospectively from 1 April 1986. The proviso provided that no tax would be levied where the goods transferred under a right to use had already suffered tax under section 5, and the legislative context confirmed that no new burden was intended. A later departmental circular could not justify reopening finalised assessments on a mere change of opinion, so reassessment on that basis was impermissible. Case-Laws VAT / Sales Tax Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105881