https://www.taxtmi.com/caselaws?id=162340 A retrospective amendment to section 3A of the Tripura Sales Tax Act, 1976 left the dealer's assessed sales tax liability intact, because liability does not depend on whether the tax was actually collected from the purchaser. In works contract transactions executed for a Government department, however, the dealer was entitled to rely on earlier binding directions permitting recovery of the tax from the departmental purchaser. The challenge to the retrospective amendment was not pursued, as the provision had already been upheld, and the matter was treated as governed by those prior directions. en-us Wed, 15 Jun 2005 00:00:00 +0530 Tue, 25 Feb 2014 12:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162340 A retrospective amendment to section 3A of the Tripura Sales Tax Act, 1976 left the dealer's assessed sales tax liability intact, because liability does not depend on whether the tax was actually collected from the purchaser. In works contract transactions executed for a Government department, however, the dealer was entitled to rely on earlier binding directions permitting recovery of the tax from the departmental purchaser. The challenge to the retrospective amendment was not pursued, as the provision had already been upheld, and the matter was treated as governed by those prior directions. Case-Laws VAT and Sales Tax Wed, 15 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162340