https://www.taxtmi.com/caselaws?id=152576 Retrospective insertion of item No. 34 in Schedule B of the Haryana General Sales Tax Act, 1973, was treated as constitutionally valid despite objections that it imposed a fresh tax burden on goods earlier regarded as non-taxable and operated over an excessively long period. The challenge was rejected because binding precedent had already upheld similar retrospective insertion and validation provisions in comparable sales tax legislation. On that basis, the retrospective tax entry was sustained and the writ petition failed. en-us Mon, 23 Oct 1978 00:00:00 +0530 Sat, 06 Jul 2013 16:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152576 Retrospective insertion of item No. 34 in Schedule B of the Haryana General Sales Tax Act, 1973, was treated as constitutionally valid despite objections that it imposed a fresh tax burden on goods earlier regarded as non-taxable and operated over an excessively long period. The challenge was rejected because binding precedent had already upheld similar retrospective insertion and validation provisions in comparable sales tax legislation. On that basis, the retrospective tax entry was sustained and the writ petition failed. Case-Laws VAT and Sales Tax Mon, 23 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152576