Supreme Court allows revenue appeals in Central Sales Tax (Amendment) Act, 1969 retrospective reassessment cases. Retrospective amendment requires assessing officer to apply amended law to determine mistake apparent on record; dealers seeking exemption under Section 10(1) must bear burden under Section 10(2) and be given opportunity to prove non-collection....
The present appeals by special leave arose from writ petitions filed by dealers assessed to sales tax under the Central Sales Tax Act, 1956. The dispute concerned the effect of the Central Sales Tax (...




