https://www.taxtmi.com/caselaws?id=288416 The court upheld the validity of the Punjab General Sales Tax (Amendment and Validation) Act, 1972, dismissing all writ petitions challenging the levy of sales tax on oil cakes and Indian made foreign liquor. It affirmed the retrospective effect of the Act, ruling that the Legislature has the competence to enact laws retrospectively. The court rejected claims of constitutional violations under Article 19(1)(f) & (g) and Article 14, stating that the Legislature can selectively grant tax exemptions. Additionally, the court found no abdication of legislative functions in clarifying legislative intent through retrospective amendments. en-us Wed, 04 Apr 1973 00:00:00 +0530 Fri, 05 Jun 2020 12:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288416 The court upheld the validity of the Punjab General Sales Tax (Amendment and Validation) Act, 1972, dismissing all writ petitions challenging the levy of sales tax on oil cakes and Indian made foreign liquor. It affirmed the retrospective effect of the Act, ruling that the Legislature has the competence to enact laws retrospectively. The court rejected claims of constitutional violations under Article 19(1)(f) & (g) and Article 14, stating that the Legislature can selectively grant tax exemptions. Additionally, the court found no abdication of legislative functions in clarifying legislative intent through retrospective amendments. Case-Laws VAT and Sales Tax Wed, 04 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288416