https://www.taxtmi.com/caselaws?id=160470 Retrospective sales tax on coffee for the period 1 April 1998 to 29 July 1998 was upheld, as a competent legislature may validly enact fiscal measures with retrospective effect and the provisional collection statute provided for temporary force and refund consequences if the enacted provision differed. Prior collection of tax at another stage during the interregnum did not extinguish liability under the restored levy, so the petitioners remained bound to pay tax as enacted. The penalty notice under section 45A of the Kerala General Sales Tax Act was quashed because the levy position had been confused during the relevant period, making initiation of penalty unjustified. en-us Thu, 05 Oct 2000 00:00:00 +0530 Wed, 18 Dec 2013 17:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160470 Retrospective sales tax on coffee for the period 1 April 1998 to 29 July 1998 was upheld, as a competent legislature may validly enact fiscal measures with retrospective effect and the provisional collection statute provided for temporary force and refund consequences if the enacted provision differed. Prior collection of tax at another stage during the interregnum did not extinguish liability under the restored levy, so the petitioners remained bound to pay tax as enacted. The penalty notice under section 45A of the Kerala General Sales Tax Act was quashed because the levy position had been confused during the relevant period, making initiation of penalty unjustified. Case-Laws VAT and Sales Tax Thu, 05 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160470