https://www.taxtmi.com/caselaws?id=165755 Section 17B of the Kerala General Sales Tax Act, 1963 provided a special assessment mechanism for purchases made during the period when declared Finance Bill provisions operated under the Kerala Provisional Collection of Revenues Act, 1985. Purchases made after availing the declared rate and declaring last-seller status remained subject to the resulting tax liability; a potential refund claim under the provisional collection law did not remove the tax incidence or prevent assessment. The provision was characterised as a procedural assessment measure rather than an impermissible retrospective levy, and the Article 265 challenge did not succeed. Consequently, assessments and consequential notices under section 17B remained enforceable. 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, 1963 provided a special assessment mechanism for purchases made during the period when declared Finance Bill provisions operated under the Kerala Provisional Collection of Revenues Act, 1985. Purchases made after availing the declared rate and declaring last-seller status remained subject to the resulting tax liability; a potential refund claim under the provisional collection law did not remove the tax incidence or prevent assessment. The provision was characterised as a procedural assessment measure rather than an impermissible retrospective levy, and the Article 265 challenge did not succeed. Consequently, assessments and consequential notices under section 17B remained enforceable. Case-Laws VAT and Sales Tax Tue, 04 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165755