https://www.taxtmi.com/caselaws?id=163916 Retrospective insertion of clause (e) in section 15(5) of the Karnataka Value Added Tax Act was held unconstitutional to the extent it fastened an unexpected additional composition liability on works contractors for the closed period from 1 April 2006 to 31 March 2007, with reassessment, interest and penalty consequences. The Court treated the composition scheme as an optional tax mode and found the retrospective burden arbitrary and oppressive because dealers could not practically comply after the event. Prospectively from 1 April 2007, however, the amendment was sustained as a permissible legislative adjustment within competence, rejecting challenges based on double taxation, discrimination and article 19(1)(g). en-us Mon, 13 Apr 2009 00:00:00 +0530 Tue, 11 Nov 2014 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163916 Retrospective insertion of clause (e) in section 15(5) of the Karnataka Value Added Tax Act was held unconstitutional to the extent it fastened an unexpected additional composition liability on works contractors for the closed period from 1 April 2006 to 31 March 2007, with reassessment, interest and penalty consequences. The Court treated the composition scheme as an optional tax mode and found the retrospective burden arbitrary and oppressive because dealers could not practically comply after the event. Prospectively from 1 April 2007, however, the amendment was sustained as a permissible legislative adjustment within competence, rejecting challenges based on double taxation, discrimination and article 19(1)(g). Case-Laws VAT and Sales Tax Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163916