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2002 (5) TMI 639 - SC - VAT and Sales TaxWhether sub- section (6) of section 17 of the Karnataka Sales Tax Act, 1957 as amended by Act No. 5 of 1996 is unconstitutional? Whether the amendment brought in clause (i) of sub-section (6) of section 17 of the Act by Act No. 7 of 1997 retrospectively is also unconstitutional? Held that:- Appeal dismissed. Having held that the retrospective operation of the amended provision is constitutional, and having noticed that the assessees are at liberty to opt for regular assessment under section 5-B of the Karnataka Sales Tax Act, it would not be appropriate to make such a direction on considerations of equity particularly while dealing with a taxing statute.
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