https://www.taxtmi.com/caselaws?id=105957 Lottery tickets were earlier treated as goods for trade tax purposes, but that view was prospectively overruled. The prospective overruling principle confined the effect of invalidity so that no refund was payable for tax already collected where relief was denied, while the taxing authority could not continue to recover tax for the pre-judgment period. The challenge to the levy therefore failed, and the effect of the later ruling was limited to stopping further recovery for the earlier period without disturbing amounts already realised. en-us Thu, 27 Jul 2006 00:00:00 +0530 Mon, 26 Aug 2013 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105957 Lottery tickets were earlier treated as goods for trade tax purposes, but that view was prospectively overruled. The prospective overruling principle confined the effect of invalidity so that no refund was payable for tax already collected where relief was denied, while the taxing authority could not continue to recover tax for the pre-judgment period. The challenge to the levy therefore failed, and the effect of the later ruling was limited to stopping further recovery for the earlier period without disturbing amounts already realised. Case-Laws VAT and Sales Tax Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105957