https://www.taxtmi.com/caselaws?id=160136 The Tribunal upheld the validity of the Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1999 (Act 14 of 1999) but clarified that it applies prospectively. The Act does not affect assessments related to returns filed or due before June 14, 1999. Appeals concerning such assessments must adhere to the law as it existed before the enactment date. The original petitions were disposed of in line with these instructions. en-us Mon, 22 Nov 1999 00:00:00 +0530 Tue, 10 Dec 2013 15:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160136 The Tribunal upheld the validity of the Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1999 (Act 14 of 1999) but clarified that it applies prospectively. The Act does not affect assessments related to returns filed or due before June 14, 1999. Appeals concerning such assessments must adhere to the law as it existed before the enactment date. The original petitions were disposed of in line with these instructions. Case-Laws VAT and Sales Tax Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160136