https://www.taxtmi.com/caselaws?id=390130 Retrospective insertion of Section 42(3) of the Kerala Value Added Tax Act validly created a distinct assessment-reopening regime for dealers above the prescribed turnover threshold. Higher turnover constituted an intelligible differentia rationally connected to taxing escaped turnover, so the classification did not violate Article 14. However, reopening power cannot extend beyond the period for which dealers must retain books under Rule 58(20) of the Kerala Value Added Tax Rules. Retrospectivity must not unfairly deprive dealers of the practical ability to defend escaped-turnover allegations. The amendment was therefore sustained, subject to this records-retention limitation; notices and orders require assessment on that basis. en-us Wed, 18 Dec 2019 00:00:00 +0530 Wed, 10 Jun 2026 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390130 Retrospective insertion of Section 42(3) of the Kerala Value Added Tax Act validly created a distinct assessment-reopening regime for dealers above the prescribed turnover threshold. Higher turnover constituted an intelligible differentia rationally connected to taxing escaped turnover, so the classification did not violate Article 14. However, reopening power cannot extend beyond the period for which dealers must retain books under Rule 58(20) of the Kerala Value Added Tax Rules. Retrospectivity must not unfairly deprive dealers of the practical ability to defend escaped-turnover allegations. The amendment was therefore sustained, subject to this records-retention limitation; notices and orders require assessment on that basis. Case-Laws VAT / Sales Tax Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390130