https://www.taxtmi.com/caselaws?id=164941 The Supreme Court ruled in favor of the petitioner in a case challenging the retrospective levy of sales tax on "dryer felts" by Haryana Act No. 10 of 1981. The Court held that "dryer felts" fell under the category of textiles and were tax-exempt, supporting the petitioner's claim. Additionally, the Court affirmed that the State Legislature lacked the authority to tax "dryer felts" due to the provisions of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, which prohibited sales tax on specified goods. The retrospective tax levy was deemed unconstitutional under article 19(1)(g) of the Constitution of India. en-us Tue, 22 Mar 2011 00:00:00 +0530 Tue, 16 Sep 2014 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164941 The Supreme Court ruled in favor of the petitioner in a case challenging the retrospective levy of sales tax on "dryer felts" by Haryana Act No. 10 of 1981. The Court held that "dryer felts" fell under the category of textiles and were tax-exempt, supporting the petitioner's claim. Additionally, the Court affirmed that the State Legislature lacked the authority to tax "dryer felts" due to the provisions of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, which prohibited sales tax on specified goods. The retrospective tax levy was deemed unconstitutional under article 19(1)(g) of the Constitution of India. Case-Laws VAT and Sales Tax Tue, 22 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164941