https://www.taxtmi.com/caselaws?id=100751 A validating enactment may retrospectively deem specified sales tax notifications to have been issued under the parent Act and to continue in force until amended, varied or rescinded; an inconsistent recital in the Schedule cannot override that clear legislative intent, so the earlier notification remained operative. On the turnover issue, permit sales and other controlled transactions were not shown to be non-sales in law; controls over purchases did not establish any legal restriction on the sales themselves, so the turnover remained within the charging provision and liable to tax. en-us Thu, 21 Jan 1971 00:00:00 +0530 Wed, 18 Sep 2013 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100751 A validating enactment may retrospectively deem specified sales tax notifications to have been issued under the parent Act and to continue in force until amended, varied or rescinded; an inconsistent recital in the Schedule cannot override that clear legislative intent, so the earlier notification remained operative. On the turnover issue, permit sales and other controlled transactions were not shown to be non-sales in law; controls over purchases did not establish any legal restriction on the sales themselves, so the turnover remained within the charging provision and liable to tax. Case-Laws VAT and Sales Tax Thu, 21 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100751