https://www.taxtmi.com/caselaws?id=151349 Retrospective amendments to the Central sales tax law governed the refund claim, and refund became available only where the inter-State sale was effected and Central sales tax had actually been paid. As the dealer had not paid tax under the Central law on the relevant sales, the refund claim failed under the amended scheme. The Article 14 challenge also failed because the amended refund provision applied uniformly to all dealers within its scope, and the fact that some refunds had been granted before the amendment did not make the retrospective fiscal change discriminatory. en-us Thu, 26 Dec 1974 00:00:00 +0530 Tue, 04 Jun 2013 18:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151349 Retrospective amendments to the Central sales tax law governed the refund claim, and refund became available only where the inter-State sale was effected and Central sales tax had actually been paid. As the dealer had not paid tax under the Central law on the relevant sales, the refund claim failed under the amended scheme. The Article 14 challenge also failed because the amended refund provision applied uniformly to all dealers within its scope, and the fact that some refunds had been granted before the amendment did not make the retrospective fiscal change discriminatory. Case-Laws VAT and Sales Tax Thu, 26 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151349