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1988 (3) TMI 407 - SC - VAT and Sales TaxSales tax liability - Held that:- Review petition should be dismissed. This is on account of the fact that after the Forty-sixth amendment of the Constitution, State legislation was necessary to give effect to liability of sales tax and the Andhra Pradesh Act was a prospective legislation. The incidence of sales tax is ordinarily passed on to the customer and in the event of accepting the retrospective amendment a liability would be created without affording any opportunity to the hoteliers to pass on the incidence of the tax. In these circumstances there is any justification for review. The petition is accordingly dismissed.
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