https://www.taxtmi.com/caselaws?id=155099 Retrospective amendment of section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act was constitutionally valid because it imposed liability for breach of a dealer's declaration rather than directly taxing inter-State or export sales. It neither conflicted with the Central Sales Tax Act nor directly restricted trade. Its application was limited: assessments were unsustainable where dealers had submitted declarations in the pre-amendment form, as amended-form compliance was then impossible. For declared goods, statutory relief could not be denied because assessment occurred after the refund period. Assessments based on declarations furnished after the amended form took effect remained sustainable. 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 Retrospective amendment of section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act was constitutionally valid because it imposed liability for breach of a dealer's declaration rather than directly taxing inter-State or export sales. It neither conflicted with the Central Sales Tax Act nor directly restricted trade. Its application was limited: assessments were unsustainable where dealers had submitted declarations in the pre-amendment form, as amended-form compliance was then impossible. For declared goods, statutory relief could not be denied because assessment occurred after the refund period. Assessments based on declarations furnished after the amended form took effect remained sustainable. Case-Laws VAT and Sales Tax Tue, 14 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155099