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1971 (11) TMI 141 - SC - VAT and Sales TaxAlthough the definition of "business" was substituted by the Second Amendment Act of 1964 it was not made retrospective by the usual words that it should be deemed to have been always substituted nor was any other language employed to show that the substantive provision, namely, the definition of "business" was being amended retrospectively. Section 9, therefore, can be of no avail to the revenue. It has been pointed out that in the other decision rendered by this court, in which similar validation provision appeared, the substantive section had not been amended at all. That, in our judgment, will not make any difference because the essence of the matter is that the definition of the word "businesss" which was material was amended only prospectively and not with retrospective effect - Appeal dismissed
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