https://www.taxtmi.com/caselaws?id=167982 Section 17B of the Kerala General Sales Tax Act, 1963 was upheld because it merely completed levy and assessment for the interregnum when the Kerala Finance Bill, 2004 had operative effect on concessional sales, and did not impose a fresh general tax burden or enhance the rate retrospectively. The provision was confined to dealers who had purchased specified goods at the concessional rate and resold them before the Finance Act, 2004 took full effect. The challenge to unconstitutional retrospectivity therefore failed, and the court also noted that the appellant's own case proceeded on the basis of the concessional rate under the Finance Bill. en-us Fri, 09 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 19:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167982 Section 17B of the Kerala General Sales Tax Act, 1963 was upheld because it merely completed levy and assessment for the interregnum when the Kerala Finance Bill, 2004 had operative effect on concessional sales, and did not impose a fresh general tax burden or enhance the rate retrospectively. The provision was confined to dealers who had purchased specified goods at the concessional rate and resold them before the Finance Act, 2004 took full effect. The challenge to unconstitutional retrospectivity therefore failed, and the court also noted that the appellant's own case proceeded on the basis of the concessional rate under the Finance Bill. Case-Laws VAT and Sales Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167982