https://www.taxtmi.com/caselaws?id=144173 A taxing amendment that expressly fixes its commencement date operates from that date despite later assent or publication. Section 5-A therefore applied from 1 August 1963. Sales-tax liability rested on the seller, so an inability to collect tax from purchasers during the period before publication did not invalidate the levy. The classification under section 5-A was treated as consistent with Article 14 because it had previously been upheld and was not regarded as arbitrary or discriminatory. The writ petition failed, 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 fixes its commencement date operates from that date despite later assent or publication. Section 5-A therefore applied from 1 August 1963. Sales-tax liability rested on the seller, so an inability to collect tax from purchasers during the period before publication did not invalidate the levy. The classification under section 5-A was treated as consistent with Article 14 because it had previously been upheld and was not regarded as arbitrary or discriminatory. The writ petition failed, 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