1982 (8) TMI 207

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..... ation) Act, 1972 (Haryana Act No. 19 of 1972), is ultra vires of the Constitution of India in so far as it imposes retrospectively the sales tax on wheat thresher discs and pumping sets?" 2.. The chequered history of this case giving rise to the issue aforesaid needs recounting, albeit briefly. This writ petition was preferred a full decade ago to challenge inter alia the retrospective impositio .....

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..... h the sole challenge was to the imposition of sales tax on wheat threshers and discs were rendered infructuous and disposed of as such. The rest of the writ petitions in which other contentions were available were referred back to the Division Bench for determination on merits. 4.. In the present writ petition the challenge had been rested squarely on article 19 of the Constitution. However, a .....

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..... the retrospective effect given to the definition of 'dealer' in section 2(c) of the Haryana General Sales Tax Act, 1973, with effect from the 7th September, 1955, by virtue of the first clause of sub-section (3) of section 1 thereof suffers from the vice of unconstitutionality?" After an exhaustive discussion on principle and relying on the binding precedent of the final court the answer thereto .....

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