https://www.taxtmi.com/caselaws?id=152378 Retrospective fiscal amendments to the Haryana General Sales Tax Act, 1973 were valid because they cured a lacuna in the original levy and gave effect to the intended taxing scheme; the legislative challenge therefore failed. The exemption for agricultural produce in Schedule B applied only where the produce was sold by the person who grew it, so purchasers of paddy could not claim that benefit. The purchase tax liability on paddy was accordingly upheld, and the exemption claim was rejected. en-us Tue, 20 Mar 1979 00:00:00 +0530 Mon, 01 Jul 2013 17:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152378 Retrospective fiscal amendments to the Haryana General Sales Tax Act, 1973 were valid because they cured a lacuna in the original levy and gave effect to the intended taxing scheme; the legislative challenge therefore failed. The exemption for agricultural produce in Schedule B applied only where the produce was sold by the person who grew it, so purchasers of paddy could not claim that benefit. The purchase tax liability on paddy was accordingly upheld, and the exemption claim was rejected. Case-Laws VAT and Sales Tax Tue, 20 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152378