https://www.taxtmi.com/caselaws?id=159883 Retrospective fiscal legislation falls within legislative competence, and no general requirement exists to justify the retrospective operation in the Statement of Objects and Reasons. A retrospective tax measure may still be invalid if it is shown to be arbitrary or unreasonable, but the challenge here did not establish that defect. The one per cent enhancement was treated as unlike the exceptional oppressive levy relied on in the cited precedent, and the later Supreme Court authority confirmed that no separate explanation is needed merely because an amendment operates retrospectively. The writ petition was therefore rejected and the retrospective sales tax enhancement upheld. en-us Fri, 14 Feb 1997 00:00:00 +0530 Tue, 03 Dec 2013 15:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159883 Retrospective fiscal legislation falls within legislative competence, and no general requirement exists to justify the retrospective operation in the Statement of Objects and Reasons. A retrospective tax measure may still be invalid if it is shown to be arbitrary or unreasonable, but the challenge here did not establish that defect. The one per cent enhancement was treated as unlike the exceptional oppressive levy relied on in the cited precedent, and the later Supreme Court authority confirmed that no separate explanation is needed merely because an amendment operates retrospectively. The writ petition was therefore rejected and the retrospective sales tax enhancement upheld. Case-Laws VAT and Sales Tax Fri, 14 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159883