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2010 (9) TMI 995 - HC - VAT and Sales Taxwhether the impugned notification dated June 8, 2010 to the extent of retrospectivity can be sustained with reference to article 14 of the Constitution? Held that:- The retroactivity is not intended to give effect to intention of Legislature already manifested. No other reason for giving retrospective effect has been shown except that there is a power to make a rule retrospectively. Mere existence of power cannot justify exercise of power without any reasonable ground. In view of the above, we allow the writ petition and quash impugned notification to the extent the same is operative for the period prior to issuance
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