https://www.taxtmi.com/caselaws?id=152514 An amendment to the proviso to section 9 of the Central Sales Tax Act was held not to operate retrospectively because the amending legislation contained no clear indication of backward application. The court noted that retrospective effect was expressly provided elsewhere in the Act where intended, and the absence of such language here meant the pre-amendment law continued to govern the relevant assessment years. Because the proviso affected the Sales Tax Officer's jurisdiction to assess and levy tax in a particular State, it was treated as a substantive change affecting tax liability rather than a merely procedural one. The amendment therefore could not validate prior assessments against the unregistered dealer. en-us Mon, 06 Nov 1978 00:00:00 +0530 Fri, 05 Jul 2013 17:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152514 An amendment to the proviso to section 9 of the Central Sales Tax Act was held not to operate retrospectively because the amending legislation contained no clear indication of backward application. The court noted that retrospective effect was expressly provided elsewhere in the Act where intended, and the absence of such language here meant the pre-amendment law continued to govern the relevant assessment years. Because the proviso affected the Sales Tax Officer's jurisdiction to assess and levy tax in a particular State, it was treated as a substantive change affecting tax liability rather than a merely procedural one. The amendment therefore could not validate prior assessments against the unregistered dealer. Case-Laws VAT and Sales Tax Mon, 06 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152514