https://www.taxtmi.com/caselaws?id=157162 Retrospective sales tax amendments are valid where they clarify legislative intent, cure ambiguity, and close tax-avoidance loopholes without imposing an arbitrary or oppressive burden. The Andhra Pradesh amendment to the Sixth Schedule was upheld because it treated wholesalers holding dual licences consistently with the intended incidence of tax and did not offend Article 14. It also applied the levy even-handedly to imported and locally marketed liquor, so no discrimination contrary to Articles 301 or 304(a was shown. The scheme was further held to be within the statutory framework for liquor taxation, with beer covered and toddy and arrack excluded, so the challenge based on Article 366(29-A) and lack of guidance failed. en-us Fri, 07 Feb 1992 00:00:00 +0530 Mon, 30 Sep 2013 18:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157162 Retrospective sales tax amendments are valid where they clarify legislative intent, cure ambiguity, and close tax-avoidance loopholes without imposing an arbitrary or oppressive burden. The Andhra Pradesh amendment to the Sixth Schedule was upheld because it treated wholesalers holding dual licences consistently with the intended incidence of tax and did not offend Article 14. It also applied the levy even-handedly to imported and locally marketed liquor, so no discrimination contrary to Articles 301 or 304(a was shown. The scheme was further held to be within the statutory framework for liquor taxation, with beer covered and toddy and arrack excluded, so the challenge based on Article 366(29-A) and lack of guidance failed. Case-Laws VAT and Sales Tax Fri, 07 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157162