https://www.taxtmi.com/caselaws?id=99400 Retrospective validating legislation can sustain an impugned sales tax notification where the validating Act expressly includes the notification and, read with its text and context, shows legislative intent to treat the relevant taxing provision as operative from the stated date. A State Legislature competent to levy sales tax under Entry 54 of List II may enact such retrospective validation unless the Constitution bars it; the seller's inability to pass on the tax and any inconsistency with collection machinery do not defeat competence. The validating Act and notification were upheld, and liability for the tax demand remained. en-us Mon, 17 Apr 1961 00:00:00 +0530 Thu, 14 Aug 2014 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99400 Retrospective validating legislation can sustain an impugned sales tax notification where the validating Act expressly includes the notification and, read with its text and context, shows legislative intent to treat the relevant taxing provision as operative from the stated date. A State Legislature competent to levy sales tax under Entry 54 of List II may enact such retrospective validation unless the Constitution bars it; the seller's inability to pass on the tax and any inconsistency with collection machinery do not defeat competence. The validating Act and notification were upheld, and liability for the tax demand remained. Case-Laws VAT and Sales Tax Mon, 17 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99400