https://www.taxtmi.com/caselaws?id=162361 The court dismissed the writ petitions challenging the retrospective operation of the Tripura Sales Tax (Fourth Amendment) Act, 1987. It upheld the legality of the Act, affirming the petitioners' liability to pay assessed taxes. The petitioners were permitted to collect additional taxes from government departments as directed in a previous case. The court's decision was based on legal principles and precedents supporting the State's authority to enact retrospective legislation and holding the assessee accountable for tax payment regardless of actual collection from consumers. en-us Fri, 28 Jul 2000 00:00:00 +0530 Tue, 25 Feb 2014 15:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162361 The court dismissed the writ petitions challenging the retrospective operation of the Tripura Sales Tax (Fourth Amendment) Act, 1987. It upheld the legality of the Act, affirming the petitioners' liability to pay assessed taxes. The petitioners were permitted to collect additional taxes from government departments as directed in a previous case. The court's decision was based on legal principles and precedents supporting the State's authority to enact retrospective legislation and holding the assessee accountable for tax payment regardless of actual collection from consumers. Case-Laws VAT and Sales Tax Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162361