https://www.taxtmi.com/caselaws?id=100500 A State sales tax levy on inter-State sales of coal for the period up to 4 September 1955 remained enforceable because Parliament had validly validated such State levies through the Sales Tax Laws Validation Act, 1956. The Travancore-Cochin General Sales Tax Act, as amended, had imposed a constitutional restriction on taxing inter-State sales after 31 March 1951, but the validating legislation preserved levies for the period 1 April 1951 to 6 September 1955. The later constitutional amendment and the 1957 State amendment did not undo that completed validation, as the later change operated prospectively only. en-us Thu, 31 Aug 1967 00:00:00 +0530 Fri, 20 Sep 2013 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100500 A State sales tax levy on inter-State sales of coal for the period up to 4 September 1955 remained enforceable because Parliament had validly validated such State levies through the Sales Tax Laws Validation Act, 1956. The Travancore-Cochin General Sales Tax Act, as amended, had imposed a constitutional restriction on taxing inter-State sales after 31 March 1951, but the validating legislation preserved levies for the period 1 April 1951 to 6 September 1955. The later constitutional amendment and the 1957 State amendment did not undo that completed validation, as the later change operated prospectively only. Case-Laws VAT and Sales Tax Thu, 31 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100500