TaxTMI 
TaxTMI 
2013 (8) TMI 606
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....xes), Mr. Kanmani Annamalai, Govt.Advocate (Taxes) Mr. J.Adithya Reddy, Govt.Advocate (Taxes) and Mr. A. R. Jayaprathap, Govt.Advocate (Taxes) ORDER R. Banumathi, J. And T. S. Sivagnanam, J. These batch of writ petitions could be broadly classified into two categories. In the first set of writ petitions, prayer has been made for issuance of a writ of declaration to declare Sub-section (20) of Section 19 as enacted by Tamil Nadu Value Added Tax (Second Amendment) Act, 2010, (22 of 2010), which came into force on 19.08.2010 and later retrospectively brought into force from 01.01.2007, by Tamil Nadu Value Added Tax (Special Provision) Act, 2010 (Act 42 of 2010) as being confiscatory, unreasonable, arbitrary and violative of Articles 14 and 19 (1)(a) of the Constitution of India and repugnant to the general scheme of the charging provision of Section 3 (2) and 3 (3) of TN VAT Act, 2006, and beyond legislative competence of the State Legislature under Entry 54 of the State list and void and unenforceable. 2. In the other set of writ petitions, prayer has been made for issuance of a writ of Certiorari to quash the reassessment order/show cause notices issued by the concerned ....
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....came credit in the hands of the petitioners. The State cannot appropriate the excess credit Input Tax lying in the account of the assessee. Petitioners had conducted their business all along on the basis of VAT scheme operating under Section 19 of the Act with a benefit of Input Tax Credit paid to the vendor which in turn was remitted to the Treasury and that tax cannot be recovered or reversed with retrospective effect and the petitioners challenge the vires of Sub-section (20) of Section 19. 5. While so, the enforcement officers of the respondent department visited the place of the business of the petitioner and took details of the discount received from the vendors and statements of the petitioner was recorded. Thereafter, a notice was served under Section 27 of the Act proposing to treat as escaped turnover the discounts received from the vendors by treating the discount as subsidy, constituting re-selling price of the petitioner. The petitioner submitted their reply stating that the ITC taken has not been altered by the vendor and the credit taken by them was proper. Thereupon, the assessing authority passed the impugned order of assessment by relying upon Section 27 of the....
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....that "sale price" or "turnover" adopted for levy cannot ignore price mutually agreed. Reference was placed upon the decision in State of Madras vs. Ganon Dunkerly & Co [ 9 STC 353 (SC)]. It is further submitted that to say "invoice price" is the consideration or "price" for sale is untenable and it ignores the constitutional limitation and statutory provisions. By referring to the definition of 'turnover' as defined under Section 2(41) read with explanation II(ii), it is submitted that the contracted price should be calculated after removing the discounts granted between the vendor and the petitioners. It is further submitted that trade discount of every kind, including post sale discount granted by credit note reduces the price and the abated price should be taken into consideration. In support of such contention, reliance has been placed on the decision in The State of Madras vs. Jeewanlal (1929) Ltd. [(1973) 32 STC 649 (Madras)]; Bharat Steel Tubes Ltd., vs. State of Tamil Nadu [(1994) 94 STC 292 (Mad)]; and IFB Industries Ltd., vs. State of Kerala, [(2012) 49 VST 1 (SC)]. 9. It is further submitted that the Hon'ble Supreme Court in Government of India vs. Madras ....
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....ioners have provided for in conducting their affairs. It is further submitted that retrospective validating laws imposing liability by a taxing enactment are upheld, if they do not impose a fresh tax or a new liability. These validation laws are in the nature of an amending and validating Act to cure a defect in a legal provision, which Court invalidates and such legislation though retrospective, is not a new levy. In support of such contention, reference was made to Rai Ramkrishna vs. State of Bihar [AIR 1963 SC 1667]; Krishnamurthy & Co Vs. State of Madras [(1973) 31 STC 190 (SC)]; Lohia Machines Limited vs. Union of India [(1985) 152 ITR 308(SC)]; R.C.Tobacco (P) Ltd., and Anr., vs. Union of India [(2005) 7 SCC 725];. It is further submitted that whenever retrospective legislation imposed a fresh tax or new liability or created unforeseen demands, the same has been held to be unconstitutional. Reliance was placed on Bengal Paper Mill Co. Ltd., vs. Commercial Tax Officer [(1976) 38 STC 163 (Calcutta)]; Mega Trades vs. State of Kerala [ (1991) 83 STC 59 (Kerala)]. 14. Mr.K.Vaitheeswaran, learned counsel for the petitioners brought out the scheme under the VAT regime and referre....
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....ction 19 does not in any manner touch the charging Section 3(2) and the tax component shall be as indicated in the tax invoice and any arrangement between the seller and purchaser by way of credit notes issued after the issuance of a tax invoice cannot bind the revenue and the revenue is not concerned with such credit notes as the taxable event took place on the date, when the invoice was issued. Elaborate reference was made to the proceedings of the Commissioner of Commercial Taxes addressed to the Government for making amendments to the TN VAT Act by introducing sub-section 20 in Section 19. The learned Advocate General by referring to the sample tax invoice filed by the petitioner submitted that there is huge loss of revenue to the Government and the dealers who were paying substantial sums of money under the sales tax regime have not been paying any tax under the VAT scheme. Further, it is submitted that no arguments have been advanced as regards the legislative competence of the State in the light Entry 54 of List II of the Constitution and there is no infraction of Constitutional provisions so as to strike down the impugned amendment. Reference was made to the VAT Act in othe....
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....e competence of the State Legislature under Entry 54 of the State List and utravires the Constitution and the Statute? (2)Whether amendment to Section 19(20) of Tamil Nadu Value Added Tax Act by giving retrospective effect from 01.01.2007 is unreasonable and harsh and whether retrospective operation of the provision is liable to be struck down. 19. INTRODUCTION - SALES TAX REGIME TO VALUE ADDED TAX (VAT): Value Added Tax is modern and progressive tax system now adopted in over 130 countries around the world. In India, this was initially tried out on Central Excise and after its success, extended to Service tax levy. Since at both levels Value Added Tax (VAT) has been successfully integrated in the tax system, the same has now been extended to state sales tax levies. Tax on sale within the State is a State subject. Over the period, many distortions had come in the regime of sales tax due to heterogeneity prevailed in the structure of sales tax. In the Sales Tax regime, there were problems of double taxation of commodities and multiplicity of taxes resulting in a cascading tax burden. Many steps were taken to remove the distortion and rationalise the tax structure since 1999....
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....ill be given for input tax as well as tax paid on previous purchasesother taxes, such as turnover tax, surcharge, additional surcharge, et., will be abolished.overall tax burden will be rationalised. prices will be self-assessment by dealers transparency will increase there will be higher revenue growth" 21. In order to examine the controversy raised in these writ petitions and to test the validity of the impugned provision, a birds eye view of the design of the VAT Act, its concept, coverage, the compulsory requirement to be complied with and other relevant details has to be looked into. The essence of VAT is in providing set off for the Tax paid earlier and this is given effect through the concept of input tax credit/rebate. VAT is based on value addition to goods and related VAT liability of the dealer is calculated by deducting input tax credit from tax collected on sales during the payment period. The input tax credit was available on both manufacturer and the trader for purchase of inputs/supplies meant for both sale within the State and sale in the course of inter-State Trade. Consequently, it reduced the immediate tax liability. In cases where, tax credit exceeds the tax....
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.... Nadu Value Added Tax Act, 2006 (in short, T.N. VAT Act No.32 of 2006) was enacted introducing VAT in the State of Tamil Nadu with effect from 1.1.2007. Section 2 of TN VAT Act defines as many as 44 terms. Section 2(15) defines dealer to mean any person who carries on the business of buying, selling, supplying or distributing goods directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes those authorities and persons as enumerated in clause (i) to clause (ix) of Section 2(15). Section 2(21) defines goods to mean all kinds of movable property other than newspapers, actionable claims, stocks and shares and securities and includes all materials, commodities and articles including the goods etc. Section 2(24) defines "input tax" as the tax paid or payable under this Act by a registered dealer to another registered dealer on the purchase of goods including capital goods in the course of his business". Section 2(28) defines "output tax" as "tax paid or payable under this Act by any registered dealer in respect of sale of any goods". Section 3 deals with "Levy of taxes on sales of goods". Section 3(3) prov....
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....f the First Schedule, inside the State, to the registered dealer, who sold the goods to him. .............. 27. The essence of VAT is in providing set off for the tax paid earlier and this is given effect through the concept of Input Tax Credit. Input Tax Credit is given only to ameliorate the cascading effect of tax burden. By virtue of the Section 3(3), the tax payable by the registered dealer shall be reduced in the manner prescribed, to the extent of tax paid on his purchase of the goods specified in Part B or Part C, inside the State to the registered dealer, who sold the goods to him. Input Tax Credit is creature of Statute. Case of respondents is that petitioners have no absolute right to claim Input Tax Credit, but only a concession and when Input Tax Credit is only a concession, it is open to the Government to impose conditions for availing Input Tax Credit. 28. Petitioners in these cases are purchasing dealers of various products/goods, subject to different rate of tax as per Schedule for resale within the State. We are mainly concerned with the validity of Section 19(20) of the Act as inserted by the Amending Act 22 of 2010 with effect from 19.08.2010 and made t....
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....ect, incomplete or otherwise not in order. (17) If the input tax credit determined by the assessing authority for a year exceeds tax liability for that year, the excess may be adjusted against any outstanding tax due from the dealer. (18) The excess input tax credit, if any, after adjustment under sub-section (17), shall be carried forward to the next year or refunded, in the manner, as may be prescribed. (19) Where any registered dealer has availed input tax credit and has goods remaining unsold at the time of stoppage or closure of business, the amount of tax availed shall be reversed on the date of stoppage or closure of such business and recovered. (20) Notwithstanding anything contained in this section, where any registered dealer has sold goods at a price lesser than the price of the goods purchased by him, the amount of the input tax credit over and above the output tax of those goods shall be reversed." 30. Sub-section (1) of Section 19 of TN VAT Act, 2006 provides for availment of Input Tax Credit in any month accrued on purchases made against the output tax due on sale by a registered dealer. Proviso to sub-section (1) of Section 19 stipulates that the regi....
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....it note and fixed the same as his purchase price. By value addition, the purchasing dealer sold the goods to the consumer and VAT was calculated on the sale price fixed by the purchasing dealer by reckoning the discount offered under the credit note. If the purchase price of the goods is taken as per the tax invoice undoubtedly the selling price was lower. 34. The petitioners had taken only Input Tax Credit of actual tax paid to the vendor on the VAT invoice and the Input Tax Credit had not been altered even by the vendor. The petitioners would thus take umbrage under the credit note issued by the selling dealer and state that on account of discount there is abatement of the original sale price and their sale price is higher than the price so abated and section 19 (20) as inserted in the Amending Act is not attracted. 35. Petitioners rely upon Rule 10(6)(b)(ii)(C) of TN VAT Rules. As per the said rule wherever any credit notes are to be issued for discount or sales incentives by any dealer to another dealer after issuing tax invoice, the selling dealer shall pass a credit note without disturbing the tax component on the price in the original tax invoice, so as to retain the q....
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....ion by taking the case of the petitioner in W.P.No.25952 of 2010. We may usefully refer to the sample Chart furnished in W.P.No.25952 of 2010 as under:- PURCHASE DATA: Sl.No. Name of the supplier Description Model No. Purchase Bill No. and dateQuantity received Billing Price. Per unit (VAT Invoice) Discount Per unit Nett cost after discount 1 L.G.Electronics India Pvt. Ltd., LCD TV 32LG80FR SINCHECE/40842 dt. 01.01.2009 10 units Basic : 36780.00 VAT : 4597.50 41377.50 6477.75 NIL 30302.25 4597.50 34899.75 RE-SALE DATA:- Sl. No. Sale Bill No. & Date Sale Price by Jayam & Co., Per unit Profit per unit Excess Input Tax Credit 1. 10124 dt. 20.3.2009 Basic : 33777.78 VAT : 4222.22 38000.00 33777.78 (-) 30302.25 3475.53 375.28 Petitioners claim that in the above sample transaction, the writ petitioner (W.P.No.25952 of 2010) claims to have earned excess Input Tax Credit of Rs. 375.28 as under:- VAT paid by the writ petitioner on the purchase of LCD TV i.e. : Rs.4,597.50 Input Tax Credit VAT collected by the writ petitioner on the sale as Output Tax : Rs.4,222.22 Excess ITC earned by the writ petitioner : Rs. 375.28 39. Contentio....
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..... State of Bihar]. 41. All the above decisions referred to by the learned Senior Counsel pertains to discount under Sales Tax and Central Excise Act which would have no relevance to the present case where we are considering vires of Section 19(20) of TN VAT Act. As pointed out earlier, there is a vast distinction on sale of goods under VAT regime and under Sales Tax regime. 42. We should now see as to whether the discount offered by the manufacturer to the petitioner which is post the tax invoice could have any effect on the particulars mentioned in the tax invoice or could make a dent either in the purchase price or the tax component. The learned counsels for the petitioners would contend that the discount abates the sale price. 43. In the preceding paragraphs, we have noticed the importance of tax invoice in the VAT regime. This is a crucial document and the entire design of VAT with Input Tax Credit is based on this document. In terms of Rule 10(2), every registered dealer, who claims "Input Tax Credit" under sub-section (1) of Section 19, shall produce the Original Tax Invoice in support of his claim of "Input Tax Credit". 44. "Tax Invoice" is defined in Section 2(3....
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....omprehend any subsequent Credit Note or Debit Note arising out of post-sale matters. 48. Sub-section (13) of Section 19 empowers assessing authority to deny the benefit of input tax credit in cases where the registered dealer without entering into a transaction of sale issues a tax invoice to another registered dealer. Sub-section (16) of Section 19 states that the input tax credit availed by a registered dealer is only provisional and the assessing authority is empowered to revoke the same if it appears to be incorrect, incomplete or otherwise not in order. Only after the assessing authority has determined the input tax credit for a year and if the credit exceeds the tax liability for that year, the excess may be adjusted in accordance with sub-section (17) of Section 18. The excess input tax credit after adjustment under sub-section (17) shall be carried forward to the next year or refunded in the manner as may be instructed. Thus, the tax invoice which is a statutory invoice is a crucial document and the ITC has to be assessed/calculated based on the particulars contained in the tax invoice and such invoice issued by the registered dealer who sells taxable goods has a pivotal....
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.... said internal arrangement, credit note may be issued. State is not concerned about the discount or internal arrangement between the seller and the buyer. For the purpose of revenue, the tax component should be the same as indicated in the tax invoice, until the goods is sold to the ultimate consumer. The Value Added Tax shown in the tax invoice which is available to the petitioner as Input Tax Credit should not be altered, when he sells the goods. 52. The tax invoice is a document to be issued by the registered dealer who sells the taxable goods to another registered dealer and the entire design of VAT with Input Tax Credit is crucially based on documentation of invoice. Therefore, the petitioner who is the purchasing dealer can never be allowed to amend the tax invoice or contend that by virtue of the subsequent credit note issued by the selling dealer, there is abatement in the sale price. The theory as propounded by the petitioner has absolutely no legal basis rather it runs foul to be very concept of the VAT regime. 53. In the recent decision of the Calcutta High Court in 2013 (1) CHN 138 [CROMPTON GREAVES LTD. V. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES], the Calcutta....
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.... dealer as a consequence any reduction in the VAT remitted by the selling dealer shall accrue to the selling dealer alone. This conclusion is fortified by Section 19(20) of the Act where any registered dealer has sold goods at a price lesser than the price of the goods purchased by him the amount of Input Tax Credit over and above, the output tax of those goods shall be reversed and by a conjoint reading of Clause (ii) of Explanation II in Section 2(41) and Section 19(20), it is only the selling dealer in the lead case, L.G. Electronics Limited can seek for refund or reversal of the said amount. We would add a caveat here to state that this claim is not an absolute right, but subject to assessment proceedings. The petitioners do not dispute this legal position, but would add that the selling dealer cannot retain it himself, but it should be passed on to the petitioner, who has borne the incidence of tax. If that be so, it is purely a matter between the seller and purchaser and we are at a loss to understand as to how the VAT Department could be made party to this arrangement between the seller and purchaser. 56. Input Tax Credit/Set-off is a concession granted by the Legislature....
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....e set off so provided is in the nature of a concession. It is a benefit conferred on the assessee quite in harmony with the scheme of multi point levy of tax but confined to the value addition at each stage". 59. Input tax credit , which is in the nature of the concession or indulgence, could be availed only in the manner prescribed under Section 19. The law is well settled that the person, who claims exemption or concessional rate, must obey and fulfil the mandatory requirements exactly. Unless there is strict compliance with the provisions of the statute, the registered dealer is not entitled to claim input tax credit. When Section 19(10) stipulates that the registered dealer shall not claim Input tax credit until the dealer receives original tax invoice and Input tax credit can be claimed only in the manner prescribed in Section 19. Input tax credit could be claimed only on the sale price stated in the tax invoice and not on any other credit note. When the concession of "Input Tax Credit" is available to a registered dealer on complying the conditions in the Act, the mandatory requirements of those conditions must be strictly complied with. Therefore, the petitioners cannot r....
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....ales Tax Act and the Central Excise Act would have no impact on the facts of the present case and does not render any support to the petitioners' case. 64. Let us now point out the background/reasons for inserting Section 19(20) by Amendment Act 22 of 2010, by referring to the Chart, the sample instance is detailed in the Chart in paragraph (34). Let us recapitulate the entries in the Chart. Based on the sale price i.e., Rs. 36,780/- in the tax invoice, an amount of Rs. 4,597.50 was paid as VAT and the same was taken as Input Tax Credit i.e. Input Tax Credit of Rs. 4,597.50 was available to the petitioner when he re-sells goods. Based on the Credit Note, the same goods are re-sold within the State at a lesser price than what was purchased i.e. Rs. 33,777.78 (taking into account discount price, there is a profit margin for the dealer) and thereby the output tax payable to the Government is reduced, leaving excess Input Tax Credit at the hands of the dealer. The said excess credit in the hands of the dealer might be adjusted to their other liabilities or might claim refund of the said excess Input Tax Credit. Taking excess Input Tax Credit and later in the guise of credit note....
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.... fiscal legislation:- When there is a challenge to the constitutional validity of the provisions of a Statute, Court exercising power of judicial review must be conscious of the limitation of judicial intervention, particularly, in matters relating to the legitimacy of the economic or fiscal legislation. While enacting fiscal legislation, the Legislature is entitled to a great deal of latitude. The Court would interfere only where a clear infraction of a constitutional provision is established. The burden is on the person, who attacks the constitutional validity of a statute, to establish clear transgression of constitutional principle. Observing that the law relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion, etc., in R.K.Garg Vs. Union of India, (1981) 4 SCC 675, the Supreme Court held as under: 8. Another rule of equal importance is that laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion etc. It has been said by no less a person than Holmes, J., that the legislature should be allowed some play in t....
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....enged, Courts must make every effort to uphold the constitutional validity of a statute. In GOVERNMENT OF ANDHRA PRADESH VS. P.LAKSHMI DEVI, (2008) 4 SCC 720, the Hon'ble Supreme Court has observed as under: "The Court must, therefore, make every effort to uphold the constitutional validity of a statute, even if that requires giving the statutory provision a strained meaning, or narrower or wider meaning, than what appears on the face of it. It is only when all efforts to do so fail should the court declare a statute to be unconstitutional." 71. Legislative entries in the Seventh Schedule to the Constitution have to be read in a broad and comprehensive sense to include all subsidiary and ancillary matters. An entry, which authorises the imposition of a tax, such as Entry 54 of List II, also authorises an enactment, which prevents the tax evasion or taking excess credit. Experience has shown that attempts to evade tax are often made, which has an impact on the State revenue. It is with the object of preventing claiming excess input credit Sub-section (20) of Section 19 was inserted. 72. Sub-section (20) of Section 19 uses the expression that where any registered dealer ....
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.... of the goods. The rate and amount of tax charged shall necessarily be on the value of the goods. Discounts or deduction provided by the selling dealer as a part of normal business practice or as an incentive should find place in the invoice. 75. Bearing in mind these provisions, if we look into the impugned sub-section (20) of Section 19 the only plausible meaning to the word 'price' used therein shall be the price /value as reflected in the tax invoice. Any other interpretation given would not be in consonance with the scheme of the VAT Act. Therefore, the correct manner in which sub-section (20) of Section 19 has to be read is that where any registered dealer has sold goods at a price lesser than the price of the goods purchased by him as reflected in the original tax invoice as defined under Section 2 (36) of the Act, then the amount of input tax credit over and above the output tax of those goods has to be reversed. 76. The amount lying in the hands of the selling dealer being a component of the input tax credit on account of a sale lesser than the purchase price will not lose its character as a tax credit and shall continue to remain as a tax credit in the hand ....
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....r goods manufactured or processed by using or utilizing such purchased goods are sold, at the price which is lower than: (i) purchase price where purchased goods are resold; and (ii) cost price of manufactured goods where purchased goods are used in manufacture of such goods, the amount of input tax credit shall be claimed and be allowed to the extent of tax payable on the sale value of goods or manufactured goods:" 80. Sub-section (5) of Section 48 of Maharashtra VAT Act provides that in no case shall the amount of set-off exceed the amount of tax in respect of the same goods actually paid into the Government treasury. Section 48(5) reads as under:- "48. Set-off, refund, etc.,.... - (5) For the removal of doubt it is hereby declared that, in no case the amount of set-off or refund on any purchase of goods shall exceed the amount of tax in respect of the same goods, actually paid, if any, under this Act or any earlier law, into the Government treasury except to the extent where purchase tax is payable by the claimant dealer on the purchase of the said goods effected by him. Provided that, where tax levied or leviable under this Act or any earlier law is deferred o....
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....ly because it operates retrospectively . As far as fiscal legislation is concerned, the limitation is implicit in Article 265 of the Constitution, which provides that no tax shall be levied or collected except by authority of law. In Chhotabhai Jethabhai Patel and Co. v. Union of India, (AIR 1962 SC 1006), the Hon'ble supreme Court has held as under : If by reason of Article 265 every tax has to be imposed by law it would appear to follow that it could only be imposed by a law which is valid by conformity to the criteria laid down in the relevant articles of the Constitution. These are that the law should be (1) within the legislative competence of the legislature being covered by the legislative entries in Schedule VII of the Constitution; (2) the law should not be prohibited by any particular provision of the Constitution such as, for example, Articles 276(2), 286, etc. and (3) the law or the relevant portion thereof should not be invalid under Article 13 for repugnancy to those freedoms which are guaranteed by Part III of the Constitution which are relevant to the subject-matter of the law. 84. The factors which are generally considered relevant for examining the reaso....
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....of retrospective operation of law, referring to various Supreme Court judgments, in SHAMANUR KALLAPPA AND SONS VS. STATE OF KARNATAKA AND ANOTHER, ((2004) 136 STC 132 (Karnataka)), Justice H.L.Dattu, (as His Lordship then was) held as under: 24. Now, it is well-settled that the legislative power to impose tax also includes within itself, the power to tax retrospectively. The power to legislate retrospectively embraces within its scope, the power to validate actions taken and laws which had been declared invalid by the courts, provided the infirmities or vitiating factors pointed out by the courts removed or cured legally. Inability of the dealer to realise the sales tax from its customers during the period covered by retrospective opertion of law is also not a relevant factor which affects the competence of the Legislature to enact a law imposing sales tax retrospectively and lastly the test of the length of time covered by the retrospective operation of amended law cannot by itself, necessarily be a decisive test. The general principle underlying the legislative power is that, once the legislative power is conceded, the Legislature may exercise power prospectively or retrospect....
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....een furnished to show that a registered dealer for the assessment year 2005-06 under the erstwhile TNGST Act reported a turnover of Rs. 28.42 crores and paid tax of Rs. 28,42,905/- whereas after the advent of the VAT regime for the year 2007-08, the same dealer reported a taxable turnover of Rs. 31.53 crores, but did not pay any VAT. In the said communication reference has been made to similar provisions such as Section 19 (20) which have been inserted in the Kerala VAT Act, West Bengal VAT Act, Orissa VAT Act and the learned Advocate General also referred to the similar amendments made in Delhi VAT Act and Punjab VAT Act. 92. In the light of the above facts, as there is no intention on the part of the respondents to collect tax either from the vendor or from the consumers and it is aimed at recovery of tax available with the writ petitioner which was admitted by the petitioners to be retained by them, the impugned amendment given effect to retrospectively does not cause any unforeseen or unforeseeable financial burden for the past period. 93. We are conscious of the observations made by the Hon'ble Supreme Court in various judgments, when the Court examines the validity ....