https://www.taxtmi.com/caselaws?id=153430 A retrospective amendment to the sales tax law altered the basis of the earlier Full Bench view on whether goods in the State could still be treated as inside-State sales when the transactions were in the course of inter-State trade and commerce. Proceeding on the law as amended, the Court held that the prior interpretation no longer controlled, and the validity of the amending Act could not be examined in reference jurisdiction on the challenge raised. The questions were answered in favour of the Revenue, so the assessee was liable to Orissa sales tax. en-us Mon, 04 Oct 1982 00:00:00 +0530 Tue, 23 Jul 2013 15:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153430 A retrospective amendment to the sales tax law altered the basis of the earlier Full Bench view on whether goods in the State could still be treated as inside-State sales when the transactions were in the course of inter-State trade and commerce. Proceeding on the law as amended, the Court held that the prior interpretation no longer controlled, and the validity of the amending Act could not be examined in reference jurisdiction on the challenge raised. The questions were answered in favour of the Revenue, so the assessee was liable to Orissa sales tax. Case-Laws VAT and Sales Tax Mon, 04 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153430