https://www.taxtmi.com/caselaws?id=794757 Section 10(2) of the Kerala Tax on Luxuries Act, 1976 was held not to operate retrospectively because it came into force only on 01.04.2009 and there was no clear statutory basis to apply it to an earlier assessment year. Interest could not therefore be levied for a period anterior to commencement, and the demand for the prior period was unsustainable. The settled view that such liability cannot be imposed retrospectively was treated as final, so the assessee succeeded. en-us Mon, 06 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794757 Section 10(2) of the Kerala Tax on Luxuries Act, 1976 was held not to operate retrospectively because it came into force only on 01.04.2009 and there was no clear statutory basis to apply it to an earlier assessment year. Interest could not therefore be levied for a period anterior to commencement, and the demand for the prior period was unsustainable. The settled view that such liability cannot be imposed retrospectively was treated as final, so the assessee succeeded. Case-Laws VAT / Sales Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794757