https://www.taxtmi.com/caselaws?id=151349 Retrospective amendments to the Central sales tax law made refund or reimbursement conditional on an inter-State sale and actual payment of Central sales tax. Dealers who had not paid Central sales tax on the relevant inter-State sales could not claim refund under the amended scheme; the prior statutory position and earlier judicial view were superseded, and an exemption provision did not alter the new refund condition. The amended provision applied uniformly to dealers within its scope. Refunds obtained before the retrospective amendment did not establish hostile discrimination, so the Article 14 challenge failed. 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 made refund or reimbursement conditional on an inter-State sale and actual payment of Central sales tax. Dealers who had not paid Central sales tax on the relevant inter-State sales could not claim refund under the amended scheme; the prior statutory position and earlier judicial view were superseded, and an exemption provision did not alter the new refund condition. The amended provision applied uniformly to dealers within its scope. Refunds obtained before the retrospective amendment did not establish hostile discrimination, so the Article 14 challenge failed. Case-Laws VAT and Sales Tax Thu, 26 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151349