https://www.taxtmi.com/caselaws?id=100778 The amended definition of "business" in the Madras General Sales Tax (Second Amendment) Act, 1964 was held not to operate retrospectively, because the validating provision did not itself supply a retrospective legal basis and the amending Act contained no clear language extending the wider definition to earlier periods. The original definition in the 1959 Act therefore continued to govern the assessment year in question, with the result that turnover from the fair price shop and canteen could not be included in the taxable turnover for 1960-61. A validation clause can cure a levy only when the defect is removed by retrospective legislation, which was absent here. en-us Wed, 17 Nov 1971 00:00:00 +0530 Wed, 31 Oct 2018 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100778 The amended definition of "business" in the Madras General Sales Tax (Second Amendment) Act, 1964 was held not to operate retrospectively, because the validating provision did not itself supply a retrospective legal basis and the amending Act contained no clear language extending the wider definition to earlier periods. The original definition in the 1959 Act therefore continued to govern the assessment year in question, with the result that turnover from the fair price shop and canteen could not be included in the taxable turnover for 1960-61. A validation clause can cure a levy only when the defect is removed by retrospective legislation, which was absent here. Case-Laws VAT and Sales Tax Wed, 17 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100778