https://www.taxtmi.com/caselaws?id=100815 Validity of retrospective imposition of a single-point sales tax on furnace oil and other non-lubricating mineral oils is examined as a corrective validating measure. The doctrine that an amending statute may operate retrospectively to rectify drafting defects and validate prior tax collections is applied; legislative competence to validate past collections is affirmed. The retrospective validation was held to be a legislative policy choice not infringing equal protection or freedom guarantees as challenged, and the impugned retrospective provisions were upheld as a valid exercise of power. en-us Tue, 05 Sep 1972 00:00:00 +0530 Tue, 20 Jan 2026 16:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100815 Validity of retrospective imposition of a single-point sales tax on furnace oil and other non-lubricating mineral oils is examined as a corrective validating measure. The doctrine that an amending statute may operate retrospectively to rectify drafting defects and validate prior tax collections is applied; legislative competence to validate past collections is affirmed. The retrospective validation was held to be a legislative policy choice not infringing equal protection or freedom guarantees as challenged, and the impugned retrospective provisions were upheld as a valid exercise of power. Case-Laws VAT / Sales Tax Tue, 05 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100815