https://www.taxtmi.com/caselaws?id=151237 A retrospective amendment to the Bengal Excise Act, 1909 declared that the price of pachwai was always exclusive of tax, surcharge and similar imposts, removing any supposed restriction on dealers' ability to pass on the levy. In that setting, the sales tax and surcharge on pachwai under the West Bengal Taxation Laws (Amendment) Act, 1972 did not amount to a trade restriction and was not ultra vires Article 304(b). The retrospective operation also meant that a tax demand for the earlier period remained sustainable even though the dealer could not recover the tax from customers at the time. en-us Fri, 02 Sep 1977 00:00:00 +0530 Sat, 01 Jun 2013 18:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151237 A retrospective amendment to the Bengal Excise Act, 1909 declared that the price of pachwai was always exclusive of tax, surcharge and similar imposts, removing any supposed restriction on dealers' ability to pass on the levy. In that setting, the sales tax and surcharge on pachwai under the West Bengal Taxation Laws (Amendment) Act, 1972 did not amount to a trade restriction and was not ultra vires Article 304(b). The retrospective operation also meant that a tax demand for the earlier period remained sustainable even though the dealer could not recover the tax from customers at the time. Case-Laws VAT and Sales Tax Fri, 02 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151237