https://www.taxtmi.com/caselaws?id=127706 The text explains that the word "prescribed" in the Madras General Sales Tax Act refers to rules made under the Act and does not limit those rules to prospective operation, so a retrospective amendment of rule 16 was treated as within power once expressly validated by section 9 of Madras Act 1 of 1957. It also states that the validation was not discriminatory under Article 14 because it removed an inequality between licensed and unlicensed dealers. Finally, the amended rule 16 was read as preserving a single-point levy on hides and skins by fixing the relevant tax point according to the nature and stage of the goods. en-us Mon, 14 Oct 1957 00:00:00 +0530 Thu, 14 Mar 2013 15:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127706 The text explains that the word "prescribed" in the Madras General Sales Tax Act refers to rules made under the Act and does not limit those rules to prospective operation, so a retrospective amendment of rule 16 was treated as within power once expressly validated by section 9 of Madras Act 1 of 1957. It also states that the validation was not discriminatory under Article 14 because it removed an inequality between licensed and unlicensed dealers. Finally, the amended rule 16 was read as preserving a single-point levy on hides and skins by fixing the relevant tax point according to the nature and stage of the goods. Case-Laws VAT and Sales Tax Mon, 14 Oct 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127706