https://www.taxtmi.com/caselaws?id=153612 Accrued sales tax liability under the pre-amendment regime continued for the disputed period despite an amendment increasing the non-taxable turnover threshold. The saving language preserved liabilities already incurred, and the operative exemption framework did not retrospectively displace them. Differential treatment between continuing dealers and dealers commencing business after the amendment did not violate Article 14 because they were not similarly situated and the classification rested on a real distinction. The revenue's position prevailed: the assessee remained liable for sales tax, and the amended threshold was not constitutionally discriminatory. en-us Thu, 16 Jul 1981 00:00:00 +0530 Thu, 25 Jul 2013 17:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153612 Accrued sales tax liability under the pre-amendment regime continued for the disputed period despite an amendment increasing the non-taxable turnover threshold. The saving language preserved liabilities already incurred, and the operative exemption framework did not retrospectively displace them. Differential treatment between continuing dealers and dealers commencing business after the amendment did not violate Article 14 because they were not similarly situated and the classification rested on a real distinction. The revenue's position prevailed: the assessee remained liable for sales tax, and the amended threshold was not constitutionally discriminatory. Case-Laws VAT and Sales Tax Thu, 16 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153612