https://www.taxtmi.com/caselaws?id=100809 A taxing statute may operate retrospectively and validate prior levy and collection if the Legislature removes the defect in the earlier law without usurping judicial power. Split or processed pulses were treated as a distinct taxable commodity from unsplit or unprocessed pulses on the basis of rational commercial classification, and that classification was upheld. Explanation II to section 3-D and section 7 were read as validating the existing notification, so no fresh notification was required. The constitutional challenge under articles 14 and 19, and the objection of excessive delegation, both failed. en-us Tue, 03 Oct 1972 00:00:00 +0530 Thu, 15 Jan 2026 14:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100809 A taxing statute may operate retrospectively and validate prior levy and collection if the Legislature removes the defect in the earlier law without usurping judicial power. Split or processed pulses were treated as a distinct taxable commodity from unsplit or unprocessed pulses on the basis of rational commercial classification, and that classification was upheld. Explanation II to section 3-D and section 7 were read as validating the existing notification, so no fresh notification was required. The constitutional challenge under articles 14 and 19, and the objection of excessive delegation, both failed. Case-Laws VAT / Sales Tax Tue, 03 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100809