https://www.taxtmi.com/caselaws?id=150472 Retrospective sales tax validation was upheld where the legislature cured the defect identified in the earlier judgment by enhancing the rate with retrospective effect, thereby removing the basis of the prior challenge. The amendment was not colourable because legislative competence existed and no constitutional limit was transgressed. The retrospective levy did not amount to hostile discrimination under Article 14, nor was it shown to be oppressive or confiscatory so as to breach Articles 19(1)(f) and 19(1)(g). Previous presidential sanction under Article 304(b) was also unnecessary because the non-discriminatory tax did not directly and immediately restrict trade. en-us Wed, 06 Dec 1972 00:00:00 +0530 Fri, 17 May 2013 12:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150472 Retrospective sales tax validation was upheld where the legislature cured the defect identified in the earlier judgment by enhancing the rate with retrospective effect, thereby removing the basis of the prior challenge. The amendment was not colourable because legislative competence existed and no constitutional limit was transgressed. The retrospective levy did not amount to hostile discrimination under Article 14, nor was it shown to be oppressive or confiscatory so as to breach Articles 19(1)(f) and 19(1)(g). Previous presidential sanction under Article 304(b) was also unnecessary because the non-discriminatory tax did not directly and immediately restrict trade. Case-Laws VAT and Sales Tax Wed, 06 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150472