https://www.taxtmi.com/caselaws?id=161814 Retrospective enhancement of sales tax on paper was upheld as valid because the ordinances and amendment Act were duly promulgated and published in the Official Gazette, giving public notice and legal force. The Court held that non-placement of an ordinance before the Legislature may be excused where a good reason exists, and found no colourable exercise of power or misuse of the ordinance-making power. It also rejected challenges under Articles 14 and 19(1)(g), holding that the retrospective continuation of the enhanced rate was not arbitrary and that dealer ignorance, hardship, or non-collection of tax could not invalidate a valid taxing statute. en-us Mon, 14 Jul 2003 00:00:00 +0530 Thu, 06 Feb 2014 18:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161814 Retrospective enhancement of sales tax on paper was upheld as valid because the ordinances and amendment Act were duly promulgated and published in the Official Gazette, giving public notice and legal force. The Court held that non-placement of an ordinance before the Legislature may be excused where a good reason exists, and found no colourable exercise of power or misuse of the ordinance-making power. It also rejected challenges under Articles 14 and 19(1)(g), holding that the retrospective continuation of the enhanced rate was not arbitrary and that dealer ignorance, hardship, or non-collection of tax could not invalidate a valid taxing statute. Case-Laws VAT and Sales Tax Mon, 14 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161814