https://www.taxtmi.com/caselaws?id=163298 Retrospective amendment of entries C-II-9 and C-II-61 in Schedule C to the Bombay Sales Tax Act, 1959 was upheld as constitutionally valid. The amendment was treated as clarificatory because laminated sheets had already been assessed and traded under entry C-II-61 at 12 per cent during the relevant period, so no fresh levy or additional burden was created. The court also held that a separate Central Excise Tribunal ruling under another statute did not govern interpretation of the sales tax entry. Challenges based on arbitrariness, discrimination, deprivation of refund, and vagueness failed because the amendment applied uniformly to laminated goods and clarified the intended tax treatment. en-us Mon, 17 Dec 2007 00:00:00 +0530 Wed, 17 Dec 2014 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163298 Retrospective amendment of entries C-II-9 and C-II-61 in Schedule C to the Bombay Sales Tax Act, 1959 was upheld as constitutionally valid. The amendment was treated as clarificatory because laminated sheets had already been assessed and traded under entry C-II-61 at 12 per cent during the relevant period, so no fresh levy or additional burden was created. The court also held that a separate Central Excise Tribunal ruling under another statute did not govern interpretation of the sales tax entry. Challenges based on arbitrariness, discrimination, deprivation of refund, and vagueness failed because the amendment applied uniformly to laminated goods and clarified the intended tax treatment. Case-Laws VAT and Sales Tax Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163298