https://www.taxtmi.com/caselaws?id=152846 Retrospective sales tax amendment excluding pumping sets, threshers and discs from agricultural implements was upheld as constitutionally valid. The Court held that legislative competence to impose tax prospectively includes competence to impose the same levy retrospectively, and that goods earlier exempt do not remain immune merely because they become taxable by retrospective amendment. The length of the retrospective period, even if substantial, did not by itself make the amendment arbitrary or unreasonable. The challenge therefore failed, and the amendment was sustained. en-us Mon, 18 Dec 1978 00:00:00 +0530 Thu, 11 Jul 2013 17:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152846 Retrospective sales tax amendment excluding pumping sets, threshers and discs from agricultural implements was upheld as constitutionally valid. The Court held that legislative competence to impose tax prospectively includes competence to impose the same levy retrospectively, and that goods earlier exempt do not remain immune merely because they become taxable by retrospective amendment. The length of the retrospective period, even if substantial, did not by itself make the amendment arbitrary or unreasonable. The challenge therefore failed, and the amendment was sustained. Case-Laws VAT and Sales Tax Mon, 18 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152846