Haroon M. Adam vs State Of West Bengal And Ors. on 8 October, 1999
In this connection we may refer to Him Lal Rattan Lal v. Sales Tax Officer [1973] 31 STC 178 (SC) where a retrospective levy was held constitutionally valid, because the amendment was necessary in order to bring out clearly the legislative intention to separate one class of the same commodity from another (processed or split foodgrains from unprocessed or unsplit foodgrains). It was also held that the fact that the retrospective levy did not afford an opportunity to dealers to pass on the tax to consumers had no relevance in considering legislative competence of the levy.