https://www.taxtmi.com/caselaws?id=104016 Retrospective validating amendments to the Central Sales Tax Act can cure defects that had invalidated earlier assessments by removing the legal basis of the invalidity, with the result that the past assessments and tax demands remain enforceable. A validating statute is effective where it retrospectively alters the foundation on which the earlier invalidation rested, rather than merely overruling a judicial declaration. An order made in contempt proceedings directing refund or payment does not decide the underlying tax liability and does not create res judicata against later recovery once the assessment is validated by legislation. The statutory demand therefore survives, and recovery is not barred by the contempt order. en-us Tue, 16 Apr 1996 00:00:00 +0530 Tue, 12 Aug 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104016 Retrospective validating amendments to the Central Sales Tax Act can cure defects that had invalidated earlier assessments by removing the legal basis of the invalidity, with the result that the past assessments and tax demands remain enforceable. A validating statute is effective where it retrospectively alters the foundation on which the earlier invalidation rested, rather than merely overruling a judicial declaration. An order made in contempt proceedings directing refund or payment does not decide the underlying tax liability and does not create res judicata against later recovery once the assessment is validated by legislation. The statutory demand therefore survives, and recovery is not barred by the contempt order. Case-Laws VAT and Sales Tax Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104016