https://www.taxtmi.com/caselaws?id=103772 The amended section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 was treated as a valid retrospective validating provision, because the State Legislature could cure defects identified by earlier decisions so long as it remained within constitutional limits. The provision was upheld as a permissible exercise of the State's taxing power over intra-State sales, and section 15 of the Central Sales Tax Act, 1956 was read as regulating, rather than prohibiting, tax on declared goods by imposing restrictions and reimbursement conditions. The amendment was held consistent with article 286 of the Constitution and entry 54 of List II, and the levy and assessment were sustained. en-us Mon, 18 Jul 1994 00:00:00 +0530 Thu, 05 Sep 2013 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103772 The amended section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 was treated as a valid retrospective validating provision, because the State Legislature could cure defects identified by earlier decisions so long as it remained within constitutional limits. The provision was upheld as a permissible exercise of the State's taxing power over intra-State sales, and section 15 of the Central Sales Tax Act, 1956 was read as regulating, rather than prohibiting, tax on declared goods by imposing restrictions and reimbursement conditions. The amendment was held consistent with article 286 of the Constitution and entry 54 of List II, and the levy and assessment were sustained. Case-Laws VAT and Sales Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103772