https://www.taxtmi.com/caselaws?id=160226 Retrospective amendment levying purchase tax on sugarcane at a flat rate, and retaining additional sales tax on an ad valorem basis, was upheld as a valid fiscal measure within legislative competence. The tribunal found the uniform classification rational, rejected the challenge under Articles 14, 19(1)(g), 301 and 304(b), and held the retrospective effect permissible. However, demand notices for differential tax, additional tax, or revised returns were invalid because the authorities bypassed the statutory assessment and recovery procedure. Those notices were quashed, with liberty to proceed afresh in accordance with law. en-us Mon, 24 Jan 2000 00:00:00 +0530 Thu, 12 Dec 2013 15:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160226 Retrospective amendment levying purchase tax on sugarcane at a flat rate, and retaining additional sales tax on an ad valorem basis, was upheld as a valid fiscal measure within legislative competence. The tribunal found the uniform classification rational, rejected the challenge under Articles 14, 19(1)(g), 301 and 304(b), and held the retrospective effect permissible. However, demand notices for differential tax, additional tax, or revised returns were invalid because the authorities bypassed the statutory assessment and recovery procedure. Those notices were quashed, with liberty to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160226