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TMI Blog1997 (2) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... gislature to make enhanced retrospective levy of sales tax while amending the A.P.G.S.T. Act, 1957, replacing an Ordinance without justifying the reasons assigned in the Statement of Objects and Reasons under the Act. The petitioner is a distributor of drugs and pharmaceuticals for various manufacturers and is a stockist of medicines. By A.P. Ordinance No. 19 of 1996, amending the provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h really amounts to imposition of tax, with retrospective operation has to be justified on proper and cogent grounds. 2.. After hearing the learned Government Pleader for Commercial Tax Department, we are of the view that the objection has no merit. The power of the Legislature to make retrospective levy of taxes is too well-known to need reiteration. The learned Government Pleader has rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to 45 per cent with retrospective effect was arbitrary and unreasonable. The enhancement in that case was made to overcome the decision of the High Court wherein certain assessments had been found untenable in law and the Government was under an obligation to refund the levy duty. To obviate such difficulty, tax was enhanced retrospectively which the Supreme Court found in the circumstances to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was required from the State for the amending Act having retrospective effect. 3.. Since this decision has considered the earlier in D. Cawasji Co. v. State of Mysore [1985] 58 STC 1 (SC) and has explained it, it holds the field and is binding. 4.. As it is, the circumstances of increase in the rate of tax by 1 per cent is in no way in comparison to the facts of the case in D. Cawasji C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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