https://www.taxtmi.com/caselaws?id=154308 A validating amendment to the Karnataka Sales Tax Act was held capable of retrospectively curing defects in the earlier turnover tax provision because the Legislature had competence, removed the identified infirmities, and enacted an independent charging provision with express validation of past assessments, collections, refunds, and recoveries. The amended section 6B(1) was also upheld against challenges based on legislative incompetence, hostile discrimination, trade restrictions, and arbitrariness. The court treated total turnover as a basis for identifying the taxable class, not as taxation of constitutionally immune transactions, and found the classification of higher-turnover dealers rational. The amended turnover tax was therefore sustained as constitutionally valid. en-us Fri, 29 Jul 1983 00:00:00 +0530 Sat, 17 Aug 2013 11:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154308 A validating amendment to the Karnataka Sales Tax Act was held capable of retrospectively curing defects in the earlier turnover tax provision because the Legislature had competence, removed the identified infirmities, and enacted an independent charging provision with express validation of past assessments, collections, refunds, and recoveries. The amended section 6B(1) was also upheld against challenges based on legislative incompetence, hostile discrimination, trade restrictions, and arbitrariness. The court treated total turnover as a basis for identifying the taxable class, not as taxation of constitutionally immune transactions, and found the classification of higher-turnover dealers rational. The amended turnover tax was therefore sustained as constitutionally valid. Case-Laws VAT and Sales Tax Fri, 29 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154308