https://www.taxtmi.com/caselaws?id=165755 Section 17B of the Kerala General Sales Tax Act, inserted by the Kerala Finance Act, 2005, was upheld as a special procedural mechanism for completing assessments on purchases made during the interim period between 1 April 2004 and 27 July 2004. The provision was treated as addressing assessment of an existing tax liability arising under the declared rate regime, not as imposing an impermissible retrospective levy. The possibility of a refund claim under the provisional collection statute did not negate the tax incidence or the power to assess. The Article 265 challenge failed, and the assessment and consequential notice were not liable to be quashed. en-us Tue, 04 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165755 Section 17B of the Kerala General Sales Tax Act, inserted by the Kerala Finance Act, 2005, was upheld as a special procedural mechanism for completing assessments on purchases made during the interim period between 1 April 2004 and 27 July 2004. The provision was treated as addressing assessment of an existing tax liability arising under the declared rate regime, not as imposing an impermissible retrospective levy. The possibility of a refund claim under the provisional collection statute did not negate the tax incidence or the power to assess. The Article 265 challenge failed, and the assessment and consequential notice were not liable to be quashed. Case-Laws VAT and Sales Tax Tue, 04 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165755