https://www.taxtmi.com/caselaws?id=127752 Explanation sales delivered in West Bengal for consumption there were treated as inter-State transactions within the constitutional Explanation to Article 286(1), but State sales tax was sustained for the period covered by the Sales Tax Laws Validation Act, 1956 because Parliament validly validated the earlier levy. The retrospective validation was upheld as a lawful measure to protect public revenues and did not amount to an unreasonable restriction on trade under Article 19(1)(g). Mere hardship from retrospective tax legislation was insufficient to invalidate the Act. en-us Thu, 29 May 1958 00:00:00 +0530 Fri, 24 Apr 2015 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127752 Explanation sales delivered in West Bengal for consumption there were treated as inter-State transactions within the constitutional Explanation to Article 286(1), but State sales tax was sustained for the period covered by the Sales Tax Laws Validation Act, 1956 because Parliament validly validated the earlier levy. The retrospective validation was upheld as a lawful measure to protect public revenues and did not amount to an unreasonable restriction on trade under Article 19(1)(g). Mere hardship from retrospective tax legislation was insufficient to invalidate the Act. Case-Laws VAT and Sales Tax Thu, 29 May 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127752