COMMERCIAL TAX-OFFICER, BANGALORE, ETC. ETC. vs SRI VENKATESWARA OIL MILLS & ANR. ETC. ETC.

The Supreme Court held that under the Central Sales Tax (Amendment) Act, 1969, the amended law must be applied retrospectively when correcting mistakes in assessments. Specifically, Section 10(1) provides that dealers are not liable for sales tax if they did not collect it under the unamended Act, but Section 10(2) places the burden of proof on the dealers to demonstrate non-collection. The Court reversed the High Court's decision, affirming that the assessing authorities must consider the amended law and allow dealers the opportunity to prove non-collection of tax before reassessment.