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2012 (1) TMI 137 - HC - VAT and Sales TaxNotification giving retrospective effect to the applicability of the provisions of the Haryana General Sales Tax Act, 1973 from May 17, 1988 challenged whereas the notification had been issued on March 26, 1991 - Held that:- The petitioner has been burdened with liability only on the basis of the aforesaid amendment by virtue of notification annexure P1 while passing the assessment order to which it was not liable earlier. Under the circumstances, the plea of the State that the amendment is clarificatory cannot be accepted. Further, the State in the written statement nowhere has furnished any justification for amending entry 2 and inserting entry 2A and Explanation 1 in the Schedule D of the Act with effect from May 17, 1988 by notification dated March 26, 1991. In the absence of any reasons enumerated for retrospectivity of the notification, its validity to that extent cannot be upheld. Accordingly, the writ petition is allowed to the extent that the impugned notification shall not operate retrospectively. As a sequel, the liability, if any, of the petitioner shall be determined afresh by the assessing officer in accordance with law.
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