https://www.taxtmi.com/caselaws?id=127478 Sales tax collected by a registered dealer from customers was not includible in taxable turnover after section 14A of the Bihar Sales Tax Act, so the inclusion of that amount in gross turnover was impermissible. Fiscal legislation could validly operate retrospectively where the Legislature had competence and no constitutional bar was shown, so the enhanced rate of tax from 1 October 1948 was upheld. An amendment taxing sales of goods manufactured in Bihar, even where the sale occurred elsewhere, was also within legislative competence because manufacture in the State provided sufficient territorial nexus for the levy. en-us Tue, 24 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 11:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127478 Sales tax collected by a registered dealer from customers was not includible in taxable turnover after section 14A of the Bihar Sales Tax Act, so the inclusion of that amount in gross turnover was impermissible. Fiscal legislation could validly operate retrospectively where the Legislature had competence and no constitutional bar was shown, so the enhanced rate of tax from 1 October 1948 was upheld. An amendment taxing sales of goods manufactured in Bihar, even where the sale occurred elsewhere, was also within legislative competence because manufacture in the State provided sufficient territorial nexus for the levy. Case-Laws VAT and Sales Tax Tue, 24 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127478