https://www.taxtmi.com/caselaws?id=423099 Retrospective amendment to section 6 of the Tamil Nadu VAT Act was upheld: the Court held that the composition scheme is an optional mode of tax payment, and the exclusion of dealers making inter-State, import, or foreign purchases rests on a real classification with a rational nexus to preventing revenue loss and trade diversion, so the constitutional challenge under Articles 14, 19(1)(g), 301, 303 and 304(a) failed. The Court also refused to read down the provision to preserve composition benefits for inter-State/import purchases or SEZ co-developers, holding that an unambiguous fiscal text cannot be rewritten. It further held that incorrect or ineligible section 6 returns remain amenable to reassessment and revision under the Act. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 03 Jan 2024 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423099 Retrospective amendment to section 6 of the Tamil Nadu VAT Act was upheld: the Court held that the composition scheme is an optional mode of tax payment, and the exclusion of dealers making inter-State, import, or foreign purchases rests on a real classification with a rational nexus to preventing revenue loss and trade diversion, so the constitutional challenge under Articles 14, 19(1)(g), 301, 303 and 304(a) failed. The Court also refused to read down the provision to preserve composition benefits for inter-State/import purchases or SEZ co-developers, holding that an unambiguous fiscal text cannot be rewritten. It further held that incorrect or ineligible section 6 returns remain amenable to reassessment and revision under the Act. Case-Laws VAT and Sales Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423099