https://www.taxtmi.com/caselaws?id=163745 The court dismissed the writ petitions, ruling that the amendments to section 9 of the Central Sales Tax Act by the Finance Act of 2000, including the insertion of sub-section (2B), had retrospective effect. The validation clause in section 120 of the Finance Act was upheld as valid, allowing for the imposition of interest on unpaid Central sales tax dues even for periods before May 12, 2000. en-us Mon, 31 Mar 2003 00:00:00 +0530 Tue, 08 Apr 2014 15:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163745 The court dismissed the writ petitions, ruling that the amendments to section 9 of the Central Sales Tax Act by the Finance Act of 2000, including the insertion of sub-section (2B), had retrospective effect. The validation clause in section 120 of the Finance Act was upheld as valid, allowing for the imposition of interest on unpaid Central sales tax dues even for periods before May 12, 2000. Case-Laws VAT and Sales Tax Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163745