https://www.taxtmi.com/caselaws?id=158890 The special sales tax enactment was upheld because it created a transitional taxation mechanism for timber stock arising from an amendment to the definition of manufacture, rather than an impermissibly retrospective levy. The Court found no unconstitutional classification or discrimination in the connected notification or the statutory scheme, and the challenge to validity therefore failed. As the enactment and notification remained valid, the petitioners' complaint regarding denial of set-off was not accepted in writ proceedings, leaving any statutory remedy under the Act to be pursued before the competent forum. en-us Thu, 16 Nov 1995 00:00:00 +0530 Sat, 09 Nov 2013 11:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158890 The special sales tax enactment was upheld because it created a transitional taxation mechanism for timber stock arising from an amendment to the definition of manufacture, rather than an impermissibly retrospective levy. The Court found no unconstitutional classification or discrimination in the connected notification or the statutory scheme, and the challenge to validity therefore failed. As the enactment and notification remained valid, the petitioners' complaint regarding denial of set-off was not accepted in writ proceedings, leaving any statutory remedy under the Act to be pursued before the competent forum. Case-Laws VAT and Sales Tax Thu, 16 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158890