https://www.taxtmi.com/caselaws?id=158741 Retrospective tax amendments are valid when the Legislature has competence and the amendment cures the defect in the earlier levy without breaching constitutional limits; mere length of retrospectivity or inability to pass on tax burden does not by itself make the levy arbitrary. On that basis, the retrospective inclusion of agarbathis in the taxing entry was treated as a valid validating measure. By contrast, a retrospective provision that for the first time imposes tax on garlic, after its earlier treatment as exempt vegetables and without a prior valid taxing basis, cannot be sustained on the same footing. en-us Wed, 04 Dec 1996 00:00:00 +0530 Wed, 06 Nov 2013 14:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158741 Retrospective tax amendments are valid when the Legislature has competence and the amendment cures the defect in the earlier levy without breaching constitutional limits; mere length of retrospectivity or inability to pass on tax burden does not by itself make the levy arbitrary. On that basis, the retrospective inclusion of agarbathis in the taxing entry was treated as a valid validating measure. By contrast, a retrospective provision that for the first time imposes tax on garlic, after its earlier treatment as exempt vegetables and without a prior valid taxing basis, cannot be sustained on the same footing. Case-Laws VAT and Sales Tax Wed, 04 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158741