https://www.taxtmi.com/caselaws?id=150674 Retrospective amendment to the Madras sales tax law removed the earlier basis for deducting excise duty from taxable turnover under the Central Sales Tax framework, and the dealers failed to satisfy the statutory conditions for the concession. The deduction was therefore not available. The challenge to the Madras General Sales Tax (Second Amendment) Act, 1969 also failed: the power to tax sales included the power to withdraw an exemption, and retrospective operation was not invalid merely because it altered the earlier tax position. The amending Act was held to be within legislative competence and effective retrospectively, leaving the assessments and Tribunal orders intact. en-us Fri, 10 Nov 1972 00:00:00 +0530 Tue, 21 May 2013 12:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150674 Retrospective amendment to the Madras sales tax law removed the earlier basis for deducting excise duty from taxable turnover under the Central Sales Tax framework, and the dealers failed to satisfy the statutory conditions for the concession. The deduction was therefore not available. The challenge to the Madras General Sales Tax (Second Amendment) Act, 1969 also failed: the power to tax sales included the power to withdraw an exemption, and retrospective operation was not invalid merely because it altered the earlier tax position. The amending Act was held to be within legislative competence and effective retrospectively, leaving the assessments and Tribunal orders intact. Case-Laws VAT and Sales Tax Fri, 10 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150674