https://www.taxtmi.com/caselaws?id=103532 A State Legislature competent to tax sales or purchases may retrospectively validate an additional sales tax and expressly override an earlier single-point levy scheme. The validating enactment was upheld because it operated with a non obstante clause, applied on gross turnover at multiple points, and cured the defect identified in earlier proceedings. An earlier government undertaking did not bar reliance on the validating law, as the retrospective amendment removed the basis for refund. The assessment challenge also failed because the machinery provisions of the principal Act applied mutatis mutandis to the additional levy, making separate delegation unnecessary. en-us Wed, 14 Oct 1992 00:00:00 +0530 Sat, 07 Sep 2013 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103532 A State Legislature competent to tax sales or purchases may retrospectively validate an additional sales tax and expressly override an earlier single-point levy scheme. The validating enactment was upheld because it operated with a non obstante clause, applied on gross turnover at multiple points, and cured the defect identified in earlier proceedings. An earlier government undertaking did not bar reliance on the validating law, as the retrospective amendment removed the basis for refund. The assessment challenge also failed because the machinery provisions of the principal Act applied mutatis mutandis to the additional levy, making separate delegation unnecessary. Case-Laws VAT and Sales Tax Wed, 14 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103532