https://www.taxtmi.com/caselaws?id=144173 A taxing amendment that expressly fixed 1 August 1963 as its commencement date was held to operate from that date, and later assent or publication did not alter its effect. The levy under section 5-A remained valid even though the dealer could not collect the tax during the intervening period, because tax liability rested on the seller and non-collection did not affect legality. The Article 14 challenge also failed, as the classification had already been upheld and no hostile discrimination was shown. The writ petition was dismissed and the amendment and levy were sustained. en-us Thu, 16 Jun 1966 00:00:00 +0530 Sat, 20 Apr 2013 16:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144173 A taxing amendment that expressly fixed 1 August 1963 as its commencement date was held to operate from that date, and later assent or publication did not alter its effect. The levy under section 5-A remained valid even though the dealer could not collect the tax during the intervening period, because tax liability rested on the seller and non-collection did not affect legality. The Article 14 challenge also failed, as the classification had already been upheld and no hostile discrimination was shown. The writ petition was dismissed and the amendment and levy were sustained. Case-Laws VAT and Sales Tax Thu, 16 Jun 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144173