https://www.taxtmi.com/caselaws?id=146242 Section 3 of the Kerala Sales Tax (Levy and Validation) Act, 1965 was construed as a substantive charging provision that retrospectively imposed tax liability on purchases of copra and cashew-nut kernel for 1 April 1958 to 31 March 1963, and that retrospective operation was upheld as a valid legislative exercise. Section 4 was read as a validating clause effective only within the limits of the liability created by section 3: it validated prior levies, assessments and collections without creating an independent or unlimited retrospective levy. On that construction, the scheme did not offend Article 14 or impermissibly encroach on judicial power. en-us Fri, 02 Dec 1966 00:00:00 +0530 Tue, 23 Apr 2013 18:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=146242 Section 3 of the Kerala Sales Tax (Levy and Validation) Act, 1965 was construed as a substantive charging provision that retrospectively imposed tax liability on purchases of copra and cashew-nut kernel for 1 April 1958 to 31 March 1963, and that retrospective operation was upheld as a valid legislative exercise. Section 4 was read as a validating clause effective only within the limits of the liability created by section 3: it validated prior levies, assessments and collections without creating an independent or unlimited retrospective levy. On that construction, the scheme did not offend Article 14 or impermissibly encroach on judicial power. Case-Laws VAT and Sales Tax Fri, 02 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146242