https://www.taxtmi.com/caselaws?id=163939 Retrospective taxation of "rab" was invalid because the amendment created a fresh liability without showing that the commodity had previously been taxable or that the notification was merely clarificatory or validating. The Tribunal held that imposing tax retrospectively for a period when no liability was contemplated placed an unexpected burden on sellers and was arbitrary and unreasonable. The retrospective operation of the notification was therefore ultra vires, and the assessment for the pre-notification period was set aside to that extent, reducing the demand on sales of "rab" to nil. The amendment's prospective operation remained valid. en-us Fri, 05 Sep 2008 00:00:00 +0530 Mon, 14 Apr 2014 18:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163939 Retrospective taxation of "rab" was invalid because the amendment created a fresh liability without showing that the commodity had previously been taxable or that the notification was merely clarificatory or validating. The Tribunal held that imposing tax retrospectively for a period when no liability was contemplated placed an unexpected burden on sellers and was arbitrary and unreasonable. The retrospective operation of the notification was therefore ultra vires, and the assessment for the pre-notification period was set aside to that extent, reducing the demand on sales of "rab" to nil. The amendment's prospective operation remained valid. Case-Laws VAT and Sales Tax Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163939