https://www.taxtmi.com/caselaws?id=127082 Section 16A of the Madras General Sales Tax Act was upheld as valid because the Legislature could make an assessment after 1 January 1948 conclusive proof in criminal proceedings for non-payment of sales tax, especially where appellate and revisional remedies existed. However, the provision was construed prospectively: it did not, without clear words, remove an accused's right to challenge assessments based on turnover relating to the period before 1 January 1948. The accused could therefore dispute the legality and quantum of pre-1948 turnover assessments, while assessments for later turnover remained conclusive in the prosecution. en-us Thu, 24 Nov 1949 00:00:00 +0530 Mon, 25 Feb 2013 18:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127082 Section 16A of the Madras General Sales Tax Act was upheld as valid because the Legislature could make an assessment after 1 January 1948 conclusive proof in criminal proceedings for non-payment of sales tax, especially where appellate and revisional remedies existed. However, the provision was construed prospectively: it did not, without clear words, remove an accused's right to challenge assessments based on turnover relating to the period before 1 January 1948. The accused could therefore dispute the legality and quantum of pre-1948 turnover assessments, while assessments for later turnover remained conclusive in the prosecution. Case-Laws VAT and Sales Tax Thu, 24 Nov 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127082