https://www.taxtmi.com/caselaws?id=100837 Retrospective validation of the U.P. sales tax levy was sustained where section 3-AB removed the defects found in the earlier levy by incorporating the impugned notifications into the statute, thereby curing the basis of the prior invalidation. The amendment was treated as a permissible change in law, not an unconstitutional encroachment on judicial power, because it did not overrule the earlier decision directly but altered the legal foundation retrospectively. Read with the incorporated notifications, section 3-AB also operated as part of the charging machinery by fixing the levy and rate for the relevant period. The statutory validation of the brick tax levy and related assessments was therefore upheld. en-us Tue, 05 Dec 1972 00:00:00 +0530 Tue, 14 Jan 2014 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100837 Retrospective validation of the U.P. sales tax levy was sustained where section 3-AB removed the defects found in the earlier levy by incorporating the impugned notifications into the statute, thereby curing the basis of the prior invalidation. The amendment was treated as a permissible change in law, not an unconstitutional encroachment on judicial power, because it did not overrule the earlier decision directly but altered the legal foundation retrospectively. Read with the incorporated notifications, section 3-AB also operated as part of the charging machinery by fixing the levy and rate for the relevant period. The statutory validation of the brick tax levy and related assessments was therefore upheld. Case-Laws VAT and Sales Tax Tue, 05 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100837