https://www.taxtmi.com/caselaws?id=155667 A statutory amendment introducing Section 3(1-A) of the Tamil Nadu Entertainments Tax Act, 1939 could not be applied retrospectively to sustain an assessment for the period 1 November 1962 to 17 May 1964, because the amendment was enacted only by Tamil Nadu Act 1 of 1974 and contained no express retrospective operation. The assessment period predated the amendment, so the new provision could not validate the demand or the impugned order. The order was therefore contrary to law, the writ petition succeeded, and the assessment order was set aside without remand due to limitation. en-us Mon, 18 Apr 1988 00:00:00 +0530 Fri, 06 Sep 2013 15:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155667 A statutory amendment introducing Section 3(1-A) of the Tamil Nadu Entertainments Tax Act, 1939 could not be applied retrospectively to sustain an assessment for the period 1 November 1962 to 17 May 1964, because the amendment was enacted only by Tamil Nadu Act 1 of 1974 and contained no express retrospective operation. The assessment period predated the amendment, so the new provision could not validate the demand or the impugned order. The order was therefore contrary to law, the writ petition succeeded, and the assessment order was set aside without remand due to limitation. Case-Laws VAT and Sales Tax Mon, 18 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155667