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2017 (4) TMI 1554 - HC - VAT and Sales TaxLevy of sales tax - vires of Section 1(2)(b) of the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013 - effect of the amendment bought by this section, retrospective or prospective - HELD THAT:- The demand is on account of the retrospective operation of the statutory provision pursuant to the 5th Amendment Act, 2013. In the light of the new notification of the Government dated 21.04.2015, the demand made on the petitioner is unsustainable. Petition allowed.
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