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    <title>1958 (3) TMI 49 - Supreme Court</title>
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    <description>The constitutional and statutory objections to the sales tax levy were rejected, as the Validation Act was held effective to cure the defect relied on against the levy and to sustain the assessment proceedings. The argument that the statute could not operate retrospectively was not accepted. The contention that the transactions fell outside the Explanation to section 33 turned on factual issues for the sales tax authorities and was not decided in writ proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=98970</link>
      <description>The constitutional and statutory objections to the sales tax levy were rejected, as the Validation Act was held effective to cure the defect relied on against the levy and to sustain the assessment proceedings. The argument that the statute could not operate retrospectively was not accepted. The contention that the transactions fell outside the Explanation to section 33 turned on factual issues for the sales tax authorities and was not decided in writ proceedings.</description>
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