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2009 (4) TMI 435 - SC - VAT and Sales TaxWhether section 7(b) of the Kerala General Sales Tax Act, 1963 (for short, "the 1963 Act") introduced on October 24, 2006 with retrospective effect from July 1, 2006 could be applied to those dealers who had contracted for payment of turnover tax at the compounded rate under the alternate method of taxation provided for under the unamended section 7 for the assessment year 2006-07? Whether section 7(a) and section 7(b) operate in different spheres and if not whether the said amended section violates article 14 and article 19(1)(g) of the Constitution as contended in the writ petition? Held that:- If the High Court finds that to decide the above questions, foundational facts need to be established it may direct the appellant(s) to move the assessing officer by filing returns in accordance with law before adjudicating upon the constitutional question(s) on the validity of the amended section 7. Since above questions have not been answered, we set aside the impugned judgment and we remit the matter to the High Court for fresh consideration in accordance with law and accordingly civil appeals are disposed of with no order as to costs.
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