HIRALAL RATAN LAL vs SALES TAX OFFICER, KANPUR

The Supreme Court upheld the validity of Explanation II of Section 3-D of the U.P. Sales Tax Act, 1948, which allows for the taxation of split or processed foodgrains, including dal, as distinct from unsplit foodgrains. The Court ruled that the legislature has the power to enact retrospective tax laws, rejecting the argument that such a levy violates Articles 14 and 19(1)(f) and (g) of the Constitution. The appeals challenging the High Court's dismissal of the writ petition were dismissed, affirming the legislative amendments.