https://www.taxtmi.com/caselaws?id=160710 Retrospective validation of the explanation to section 5(1-A) of the Karnataka Sales Tax Act was upheld because the Legislature had competence to amend the charging and computation provision and cure the defect identified by the court. The amendment clarified that turnover for tax on sales of alcoholic liquor would not include tax, and it lawfully removed the effect of the earlier judicial interpretation that allowed deduction of tax collected on the previous sale. The retrospective operation was treated as not altering the essential nature of the levy, and the resulting hardship did not make the measure unconstitutional. The challenge based on arbitrariness and violation of Articles 14 and 19(1)(g) was rejected. en-us Thu, 02 Sep 1999 00:00:00 +0530 Mon, 23 Dec 2013 16:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160710 Retrospective validation of the explanation to section 5(1-A) of the Karnataka Sales Tax Act was upheld because the Legislature had competence to amend the charging and computation provision and cure the defect identified by the court. The amendment clarified that turnover for tax on sales of alcoholic liquor would not include tax, and it lawfully removed the effect of the earlier judicial interpretation that allowed deduction of tax collected on the previous sale. The retrospective operation was treated as not altering the essential nature of the levy, and the resulting hardship did not make the measure unconstitutional. The challenge based on arbitrariness and violation of Articles 14 and 19(1)(g) was rejected. Case-Laws VAT and Sales Tax Thu, 02 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160710