2000 (3) TMI 961

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....he question raised pertains to the validity of Act 25 of 1988 passed by the Andhra Pradesh State Legislature which came into force on September 6, 1988 having retrospective effect from July 8, 1983. 2.. Though several contentions had been raised before the High Court and in memorandum of appeal, ultimately three points were urged for our consideration. Firstly, that the retrospective effect given to the enactment in question from July 8, 1983 results in oppressive and unreasonable levy spreading over a long period of about five years. Secondly, that the levy in question is discriminatory so far as the local goods and imported goods are concerned. Thirdly and lastly, on the interpretation of the provision as to what is the rate of tax that ....

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....r and Indian Liquor) Rules, 1970." After amendment by Act 25 of 1988, the relevant provision is as follows: "16. Substitution of new Schedule for Sixth Schedule.-For the Sixth Schedule to the principal Act, the following Schedule shall be substituted, namely: Sixth Schedule Goods in respect of which tax is leviable under section 5(2)(d) Description of goods Point of levy Rate of tax (1) (2) (3) All liquors other (a) At every point of sale other than 25 paise in than toddy and at the point of last sale in the the rupee. arrack. State. (b) At the point of last sale in the 5 paise in State. the rupee. Provided that at any point of sale other than the first point of sale and the last point of sale, the turnover of the goods liable to ....