https://www.taxtmi.com/caselaws?id=159943 A judicial declaration that additional sales tax is chargeable states the law as it always stood, rather than creating a new rule prospectively. On that basis, where the tax had escaped assessment after the Supreme Court's declaration, reassessment under section 19(1) of the Kerala General Sales Tax Act, 1963 was valid. The assessing officer was therefore justified in initiating reassessment proceedings, and the challenge to the reassessment failed. en-us Tue, 11 Aug 1998 00:00:00 +0530 Thu, 05 Dec 2013 17:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159943 A judicial declaration that additional sales tax is chargeable states the law as it always stood, rather than creating a new rule prospectively. On that basis, where the tax had escaped assessment after the Supreme Court's declaration, reassessment under section 19(1) of the Kerala General Sales Tax Act, 1963 was valid. The assessing officer was therefore justified in initiating reassessment proceedings, and the challenge to the reassessment failed. Case-Laws VAT and Sales Tax Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159943