https://www.taxtmi.com/caselaws?id=165100 A substituted fiscal provision was held to operate prospectively from 1 April 2008 because the Legislature expressly fixed that effective date; substitution did not by itself make the amendment retrospective, so the earlier section continued to govern the prior period. The pre-amendment tax rule was also upheld against an Article 14 challenge, as the Court found that taxation legislation allows wide classification latitude and that the challenger failed to show hostile discrimination or palpable arbitrariness. The differing treatment between compounded tax dealers and gold dealers was treated as part of a rational revenue-oriented policy, with no proof that the groups were similarly situated in all relevant respects. en-us Mon, 27 Jul 2009 00:00:00 +0530 Tue, 04 Nov 2014 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165100 A substituted fiscal provision was held to operate prospectively from 1 April 2008 because the Legislature expressly fixed that effective date; substitution did not by itself make the amendment retrospective, so the earlier section continued to govern the prior period. The pre-amendment tax rule was also upheld against an Article 14 challenge, as the Court found that taxation legislation allows wide classification latitude and that the challenger failed to show hostile discrimination or palpable arbitrariness. The differing treatment between compounded tax dealers and gold dealers was treated as part of a rational revenue-oriented policy, with no proof that the groups were similarly situated in all relevant respects. Case-Laws VAT and Sales Tax Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165100