https://www.taxtmi.com/caselaws?id=128833 Retrospective withdrawal of a sales tax exemption for dhabas was treated as a valid legislative change, because it did not create a new charging provision but restored the enforceability of the existing tax liability for the earlier period specified in the amending Act. The court also noted that the dealer's inability to pass the tax on to customers did not prevent legal recovery. On limitation, the amendment extending best judgment assessment from three years to four years applied where the original limitation had not already expired, and the assessment was held to be within time and not barred. en-us Tue, 03 Dec 1963 00:00:00 +0530 Fri, 12 Apr 2013 10:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128833 Retrospective withdrawal of a sales tax exemption for dhabas was treated as a valid legislative change, because it did not create a new charging provision but restored the enforceability of the existing tax liability for the earlier period specified in the amending Act. The court also noted that the dealer's inability to pass the tax on to customers did not prevent legal recovery. On limitation, the amendment extending best judgment assessment from three years to four years applied where the original limitation had not already expired, and the assessment was held to be within time and not barred. Case-Laws VAT and Sales Tax Tue, 03 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128833