https://www.taxtmi.com/caselaws?id=151197 Retrospective enhancement of sales tax on water-pumps was held not to become colourable or confiscatory merely because it operated on past periods, and the Legislature was treated as competent to give the amendment retrospective effect. The commentary further states that pending appeals against the original assessment did not bar reopening under section 21 of the U.P. Sales Tax Act, because the appellate authority was confined to the existing record and the reopening power operated independently. On that basis, the reassessment under the amended tax law was upheld. en-us Thu, 13 Nov 1975 00:00:00 +0530 Sat, 01 Jun 2013 14:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151197 Retrospective enhancement of sales tax on water-pumps was held not to become colourable or confiscatory merely because it operated on past periods, and the Legislature was treated as competent to give the amendment retrospective effect. The commentary further states that pending appeals against the original assessment did not bar reopening under section 21 of the U.P. Sales Tax Act, because the appellate authority was confined to the existing record and the reopening power operated independently. On that basis, the reassessment under the amended tax law was upheld. Case-Laws VAT and Sales Tax Thu, 13 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151197