1992 (2) TMI 343

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....ty of the Government Order No. 1106, Revenue (C.T.-II) Department, dated December 7, 1991, by which order the State Government amended its earlier order G.O. Ms. No. 376, Revenue (C.T.-II) Department, dated May 2, 1991 by deleting from this latter Government Order retrospective operation sought to be given thereto with effect from July 8, 1983.   2.. Petitioners have been paying sales tax ....

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....ate Legislature, as such retrospective operation involved, inter alia, refund of very large sum of money running into a couple of crores. Consequently, on December 7, 1991, the State Government issued G.O. Ms. No. 1106 modifying the earlier G.O. Ms. No. 376 insofar as it was sought to be made retrospective from July 8, 1983 and by the modification, G.O. Ms. No. 376 was given effect from May 2, 199....

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....giving it only prospective operation. It was completely within its right in doing so. 4.. However, the petitioners' learned counsel submitted that G.O. Ms. No. 376 giving retrospective operation was already acted upon by the petitioners but when asked in what manner it was acted upon, he submitted that in accordance therewith, the petitioners had made applications for refund. There is no disput....