1992 (2) TMI 343 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed a petition challenging the retrospective amendment of a government order related to sales tax on liquor. The State Government modified the order to have prospective effect from the date of the original order, deleting the retrospective aspect. The court held that there was no justification for the retrospective operation and upheld the government's decision. The court rejected arguments based on promissory estoppel and dismissed the petition, refusing leave to appeal to the Supreme Court.