https://www.taxtmi.com/caselaws?id=155099 A retrospective amendment to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act was analysed as a fiscal measure within the State's legislative competence; it was found not to tax inter-State or export sales directly, not to offend article 286, not to conflict with sections 4 and 5 of the Central Sales Tax Act, and not to violate article 301, so the provision was upheld as valid. The article also notes that assessments could not be sustained where declarations had been made in the pre-amendment form or where declared goods attracted statutory protection, because dealers could not be penalised for using the then-applicable form and statutory relief could not be defeated by timing issues. Assessments were sustained only where declarations were made after the amended form came into force. en-us Tue, 14 Jan 1986 00:00:00 +0530 Sat, 31 Aug 2013 14:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155099 A retrospective amendment to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act was analysed as a fiscal measure within the State's legislative competence; it was found not to tax inter-State or export sales directly, not to offend article 286, not to conflict with sections 4 and 5 of the Central Sales Tax Act, and not to violate article 301, so the provision was upheld as valid. The article also notes that assessments could not be sustained where declarations had been made in the pre-amendment form or where declared goods attracted statutory protection, because dealers could not be penalised for using the then-applicable form and statutory relief could not be defeated by timing issues. Assessments were sustained only where declarations were made after the amended form came into force. Case-Laws VAT and Sales Tax Tue, 14 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155099