https://www.taxtmi.com/caselaws?id=156186 Retrospective taxation introducing agarbathis and scented sticks into entry 155 of the First Schedule was invalid from 1 April 1984, because the amendment created a fresh levy rather than merely validating an existing charge. The Court held that a taxing measure may operate retrospectively only where it does not impose an unreasonable, unexpected or confiscatory burden; here, a five-year-and-four-month backdated levy was harsh and could not be sustained. Ordinance 7 of 1989 and Act 3 of 1990 were therefore effective only prospectively from 29 August 1989, and retrospective demands based on the earlier period were set aside. en-us Fri, 23 Nov 1990 00:00:00 +0530 Mon, 16 Sep 2013 12:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156186 Retrospective taxation introducing agarbathis and scented sticks into entry 155 of the First Schedule was invalid from 1 April 1984, because the amendment created a fresh levy rather than merely validating an existing charge. The Court held that a taxing measure may operate retrospectively only where it does not impose an unreasonable, unexpected or confiscatory burden; here, a five-year-and-four-month backdated levy was harsh and could not be sustained. Ordinance 7 of 1989 and Act 3 of 1990 were therefore effective only prospectively from 29 August 1989, and retrospective demands based on the earlier period were set aside. Case-Laws VAT and Sales Tax Fri, 23 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156186