https://www.taxtmi.com/caselaws?id=152586 Retrospective tax legislation was examined in relation to the Haryana General Sales Tax Act's definition of "dealer" under section 2(c), applied retrospectively from 7 September 1955. The analysis states that the amendment continued the earlier sales tax framework, was intended to clarify legislative intent, remove ambiguity, and close loopholes exposed by judicial decisions. It further states that a legislature competent to impose a tax prospectively is equally competent to impose it retrospectively, and that the duration of the retrospective period is immaterial if legislative competence exists. The retrospective operation was concluded to be constitutional and valid. en-us Wed, 09 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 17:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152586 Retrospective tax legislation was examined in relation to the Haryana General Sales Tax Act's definition of "dealer" under section 2(c), applied retrospectively from 7 September 1955. The analysis states that the amendment continued the earlier sales tax framework, was intended to clarify legislative intent, remove ambiguity, and close loopholes exposed by judicial decisions. It further states that a legislature competent to impose a tax prospectively is equally competent to impose it retrospectively, and that the duration of the retrospective period is immaterial if legislative competence exists. The retrospective operation was concluded to be constitutional and valid. Case-Laws VAT and Sales Tax Wed, 09 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152586