https://www.taxtmi.com/caselaws?id=164456 Retrospective amendment to Kerala VAT law was upheld where the Governor's assent cured the absence of prior recommendation, and article 255 was treated as a validating provision read with articles 199, 200 and 207. A uniform 12.5% rate for works contracts was also sustained because works contract goods may form a separate taxable class from ordinary sales. The short retrospective period from 1 July 2006 to 24 October 2006 did not amount to an unreasonable restriction under article 19(1)(g). However, the levy on declared goods could not exceed the ceiling in section 15 of the Central Sales Tax Act read with article 286, so the higher rate was confined to 4% for the earlier period. en-us Mon, 23 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164456 Retrospective amendment to Kerala VAT law was upheld where the Governor's assent cured the absence of prior recommendation, and article 255 was treated as a validating provision read with articles 199, 200 and 207. A uniform 12.5% rate for works contracts was also sustained because works contract goods may form a separate taxable class from ordinary sales. The short retrospective period from 1 July 2006 to 24 October 2006 did not amount to an unreasonable restriction under article 19(1)(g). However, the levy on declared goods could not exceed the ceiling in section 15 of the Central Sales Tax Act read with article 286, so the higher rate was confined to 4% for the earlier period. Case-Laws VAT and Sales Tax Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164456