Supreme Court · 2002 INSC 372 · Decided 10 September 2002
M/S. Kanthi Enterprises & ORS. v. State of Karnataka & ORS.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 372 · [2002] SUPP. 2 S.C.R. 209
- Case number
- CIVIL APPEAL No. 7450/1999
- Decided
- 10 September 2002
- Bench
- S.S.M. QUADRI, RUMA PAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Karnataka Sales Tax Act, 1957-Section 5(1A)-levy of tax on sale or purchase of goods-Explanation to first proviso of sub-section (1 A) to section A B 5 inserted later with retrospective operation-Dealers challenging C retrospectivity of explanation since they could not pass burden of tax on operation-On appeal, held explanation to first proviso cannot be treated as imposing new burden of tax with retrospective effect merely clarification-Further retrospectivity which really affects the dealer is only of 6 months, thus even if they could not pass burden of tax on customer D
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