https://www.taxtmi.com/caselaws?id=149839 For the period before amendment of section 6 of the Mysore Sales Tax Act, 1957, the licence fee levied as if it were a tax remained subject to the original ceiling of Rs. 2,000. The amending Act introduced an enhanced maximum and section 43(3) provided that, where the tax rate is revised during an accounting period, turnover before the revision is taxed at the original rate and turnover after the revision at the revised rate. On that basis, the higher post-amendment limit could not be applied retrospectively to turnover earned before the amendment took effect. en-us Wed, 04 Feb 1970 00:00:00 +0530 Sat, 04 May 2013 12:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149839 For the period before amendment of section 6 of the Mysore Sales Tax Act, 1957, the licence fee levied as if it were a tax remained subject to the original ceiling of Rs. 2,000. The amending Act introduced an enhanced maximum and section 43(3) provided that, where the tax rate is revised during an accounting period, turnover before the revision is taxed at the original rate and turnover after the revision at the revised rate. On that basis, the higher post-amendment limit could not be applied retrospectively to turnover earned before the amendment took effect. Case-Laws VAT and Sales Tax Wed, 04 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149839