https://www.taxtmi.com/caselaws?id=161879 The Explanation inserted in section 7(1)(b) of the Kerala General Sales Tax Act, 1963 was upheld as a valid clarification because it merely made clear that a mechanised crushing unit's compounded tax included the primary crusher as part of the unit as a whole. The court treated hardship to the industry as irrelevant where the fiscal legislative choice was clear. The retrospective amendment enhancing compounded tax was also sustained, since the Legislature competent to impose the levy could validly give it retrospective effect, and the Kerala Provisional Collection of Revenue Act, 1985 supported immediate operation of the tax proposals from their introduction. en-us Fri, 08 Apr 2005 00:00:00 +0530 Mon, 10 Feb 2014 14:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161879 The Explanation inserted in section 7(1)(b) of the Kerala General Sales Tax Act, 1963 was upheld as a valid clarification because it merely made clear that a mechanised crushing unit's compounded tax included the primary crusher as part of the unit as a whole. The court treated hardship to the industry as irrelevant where the fiscal legislative choice was clear. The retrospective amendment enhancing compounded tax was also sustained, since the Legislature competent to impose the levy could validly give it retrospective effect, and the Kerala Provisional Collection of Revenue Act, 1985 supported immediate operation of the tax proposals from their introduction. Case-Laws VAT and Sales Tax Fri, 08 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161879