https://www.taxtmi.com/caselaws?id=153612 Sales tax liability that had already accrued under the pre-amendment regime continued for the period from 1 July 1969 to 31 October 1969, because the enhanced non-taxable turnover limit did not retrospectively extinguish liabilities already incurred and the saving language preserved them. A continuing dealer was also held not to be similarly situated to a dealer commencing business after the amendment, so the differential treatment in the taxing scheme was treated as a valid classification and not hostile discrimination. The reference was answered in favour of the revenue, with both the liability issue and the Article 14 challenge decided against the assessee. 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 Sales tax liability that had already accrued under the pre-amendment regime continued for the period from 1 July 1969 to 31 October 1969, because the enhanced non-taxable turnover limit did not retrospectively extinguish liabilities already incurred and the saving language preserved them. A continuing dealer was also held not to be similarly situated to a dealer commencing business after the amendment, so the differential treatment in the taxing scheme was treated as a valid classification and not hostile discrimination. The reference was answered in favour of the revenue, with both the liability issue and the Article 14 challenge decided against the assessee. Case-Laws VAT and Sales Tax Thu, 16 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153612