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1995 (12) TMI 372 - CST, VAT & Sales Tax
.......s decision has been approved by our Supreme Court in Commissioner of Income-tax v. Teja Singh 1959 35 ITR 408 AIR 1959 SC 352. Hence even assuming that there was any vested right in the petitioner it can be destroyed by a retrospective amendment. For the above reasons, the petition is dismissed. Interim order, if any is vacated. Petition dismissed.