Kerala VAT: State entitled to recover differential VAT from dealers

Commercial Tax Officer Vs Chungath Jewellery (Kerala High Court) Facts- When the compounded tax for dealers in ornaments or articles of gold, or other metals were retrospectively amended for the year 2011-12, the dealers raised a challenge against the collection of differential tax. The learned Single Judge allowed all the writ petitions after concluding that the differential tax attempted to be collected from the writ petitioners for the assessment year 2011-12 was legally unsustainable. The department has come up in these appeals contending that the retroactive operation of the compounded ra...