https://www.taxtmi.com/caselaws?id=159513 A retrospective amendment to the Karnataka General Clauses Act expanded "repeal" to include omission and deletion, so section 6 continued to preserve liabilities already accrued under the earlier tax regime. On that basis, tax on toddy sales remained enforceable for the relevant period despite the deletion of the schedule entry and its transfer to another schedule. The trade-freedom challenge under Articles 19 and 301 failed because the amendment did not bar the business itself; it only preserved the Revenue's right to collect tax already incurred. Trade in intoxicants was also noted not to be a fundamental right, so the validity of the amendment and the assessment stood. en-us Mon, 19 Nov 1990 00:00:00 +0530 Tue, 26 Nov 2013 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159513 A retrospective amendment to the Karnataka General Clauses Act expanded "repeal" to include omission and deletion, so section 6 continued to preserve liabilities already accrued under the earlier tax regime. On that basis, tax on toddy sales remained enforceable for the relevant period despite the deletion of the schedule entry and its transfer to another schedule. The trade-freedom challenge under Articles 19 and 301 failed because the amendment did not bar the business itself; it only preserved the Revenue's right to collect tax already incurred. Trade in intoxicants was also noted not to be a fundamental right, so the validity of the amendment and the assessment stood. Case-Laws VAT and Sales Tax Mon, 19 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159513