https://www.taxtmi.com/caselaws?id=167870 Retrospective subordinate legislation altering sales tax rates was held valid only where the State could show a reasonable justificatory basis, such as clarification or validation; absent that basis, the amendment was arbitrary. The Punjab and Haryana HC quashed the notification that postponed the reduced rate on motor tyres, tubes and tractor tyres and tubes back to 1 April 1992, and held that tax could not be recovered at the higher unamended rate for the intervening period from 1 April 1992 to 20 August 1992. Liability had to be computed under the earlier notification. en-us Tue, 10 Jan 2012 00:00:00 +0530 Fri, 09 Jan 2015 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167870 Retrospective subordinate legislation altering sales tax rates was held valid only where the State could show a reasonable justificatory basis, such as clarification or validation; absent that basis, the amendment was arbitrary. The Punjab and Haryana HC quashed the notification that postponed the reduced rate on motor tyres, tubes and tractor tyres and tubes back to 1 April 1992, and held that tax could not be recovered at the higher unamended rate for the intervening period from 1 April 1992 to 20 August 1992. Liability had to be computed under the earlier notification. Case-Laws VAT and Sales Tax Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167870