https://www.taxtmi.com/caselaws?id=106394 Retrospective application of section 7(b) of the Kerala General Sales Tax Act, 1963 was questioned in relation to dealers who had already opted for compounding for the relevant assessment year, along with the interaction between sections 7(a) and 7(b) and the binding nature of Circular No. 44 of 2006. No final adjudication was recorded on these substantive constitutional and statutory issues. The matter was remitted to the High Court for fresh consideration in accordance with law, with liberty to examine foundational facts if necessary before deciding the issues. en-us Thu, 23 Apr 2009 00:00:00 +0530 Thu, 22 Aug 2013 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106394 Retrospective application of section 7(b) of the Kerala General Sales Tax Act, 1963 was questioned in relation to dealers who had already opted for compounding for the relevant assessment year, along with the interaction between sections 7(a) and 7(b) and the binding nature of Circular No. 44 of 2006. No final adjudication was recorded on these substantive constitutional and statutory issues. The matter was remitted to the High Court for fresh consideration in accordance with law, with liberty to examine foundational facts if necessary before deciding the issues. Case-Laws VAT and Sales Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106394