1975 (11) TMI 154 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed a petition challenging the retrospective enhancement of tax rate on water-pumps from 2% to 6%. The court held that the retrospective levy of tax was not unreasonable or confiscatory. It also ruled that the legislature had the power to give retrospective effect to the law, and that the appellate authority, not the Sales Tax Officer, would enhance assessments in accordance with the amended law. The petition was dismissed.