https://www.taxtmi.com/caselaws?id=161147 The High Court upheld the Tribunal's decision to reject a hotelier's claim for composition benefits under section 17(4) of the Karnataka Sales Tax Act, 1957 for the financial year 1983-84. The Court ruled that the revised provision, which increased the turnover limit to Rs. 7,50,000, could not be applied retroactively to the petitioner's case as their year commenced before the amendment. The non-obstante clause in sub-section (8-A) of section 43 was deemed to have an overriding effect, disentitling the petitioner from the benefits of the revised composition scheme. en-us Mon, 23 Jun 1997 00:00:00 +0530 Tue, 07 Jan 2014 17:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161147 The High Court upheld the Tribunal's decision to reject a hotelier's claim for composition benefits under section 17(4) of the Karnataka Sales Tax Act, 1957 for the financial year 1983-84. The Court ruled that the revised provision, which increased the turnover limit to Rs. 7,50,000, could not be applied retroactively to the petitioner's case as their year commenced before the amendment. The non-obstante clause in sub-section (8-A) of section 43 was deemed to have an overriding effect, disentitling the petitioner from the benefits of the revised composition scheme. Case-Laws VAT and Sales Tax Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161147