Prospective or retrospective operation under Sales Tax law required fresh Tribunal adjudication after prior basis fell away.

The Tribunal's decision was founded on an earlier order that had already been interfered with, and the High Court noted that the question whether the Commissioner's order under Section 52(2) of the Sales Tax Act operated prospectively or retrospectively had not been independently decided. Because that foundation no longer survived, the Tribunal's order was set aside and the matter remanded for fresh adjudication on the limited issue of prospectivity or retrospectivity, with the connected remand proceedings to be considered if necessary.

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Issues: Whether the Tribunal's order required to be set aside and the matter remanded for fresh decision on whether the Commissioner's order under Section 52(2) of the Sales Tax Act should operate prospectively or retrospectively.

Analysis: The earlier order relied upon by the Tribunal had already been interfered with, and the High Court had specifically held that the question of prospective effect under Section 52(2) had not been dealt with and therefore required independent adjudication. Since the Tribunal's decision in the present reference was founded on that earlier order, the basis of the Tribunal's disposal no longer survived. The proper course was to restore the matter to the Tribunal so that the limited question of prospectivity or retrospectivity could be decided afresh, and, if necessary, together with the connected remand proceedings already pending or decided.

Conclusion: The Tribunal's order was set aside and the matter was remanded to the Tribunal for fresh decision on the limited issue of prospective or retrospective operation of the Commissioner's order under Section 52(2) of the Sales Tax Act.

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