https://www.taxtmi.com/caselaws?id=161782 Retrospective enhancement of lump sum tax under amended Rule 39A of the Haryana General Sales Tax Rules, 1975, could not validly impose a higher fiscal burden on brick kiln owners for the period before the amendment took effect. The High Court, relying on the earlier Division Bench view in the same controversy, held that the increased liability could not be sustained retrospectively and quashed the notification to that extent only. The assessee's liability at the earlier rate for the relevant period was left intact, but the retrospective operation of the amendment was invalidated. en-us Wed, 09 Aug 2000 00:00:00 +0530 Thu, 06 Feb 2014 15:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161782 Retrospective enhancement of lump sum tax under amended Rule 39A of the Haryana General Sales Tax Rules, 1975, could not validly impose a higher fiscal burden on brick kiln owners for the period before the amendment took effect. The High Court, relying on the earlier Division Bench view in the same controversy, held that the increased liability could not be sustained retrospectively and quashed the notification to that extent only. The assessee's liability at the earlier rate for the relevant period was left intact, but the retrospective operation of the amendment was invalidated. Case-Laws VAT and Sales Tax Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161782