https://www.taxtmi.com/caselaws?id=158925 The Court dismissed review applications under the U.P. Sales Tax (Amendment and Validation) Ordinance, 1990, due to lapse and time-bar, respectively. It clarified that procedural laws cannot apply retrospectively to decided cases. The Court also addressed the uncertainty surrounding the applicability of section 12-A(2) of the U.P. Sales Tax Act to transactions under the Central Sales Tax Act, ultimately rejecting the review applications. The judgment highlights the importance of clarity in interpreting provisions affecting inter-State trade transactions and the limitations on retroactive application of procedural laws. en-us Fri, 25 Nov 1994 00:00:00 +0530 Mon, 11 Nov 2013 13:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158925 The Court dismissed review applications under the U.P. Sales Tax (Amendment and Validation) Ordinance, 1990, due to lapse and time-bar, respectively. It clarified that procedural laws cannot apply retrospectively to decided cases. The Court also addressed the uncertainty surrounding the applicability of section 12-A(2) of the U.P. Sales Tax Act to transactions under the Central Sales Tax Act, ultimately rejecting the review applications. The judgment highlights the importance of clarity in interpreting provisions affecting inter-State trade transactions and the limitations on retroactive application of procedural laws. Case-Laws VAT and Sales Tax Fri, 25 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158925