https://www.taxtmi.com/caselaws?id=127426 Retrospective validation of sales tax assessments may fall within legislative competence where the underlying levy remains a tax on sales or purchases of goods within the relevant constitutional field. A legal fiction may deem tax collections to form part of turnover for a limited past period and support validation of earlier assessments. Differential treatment of assessments before and after a specified date may satisfy Article 14 when rationally connected to validating past assessments. Legislative validation of assessments despite prior adverse orders does not necessarily usurp judicial power where the Legislature acts within its competence. en-us Thu, 10 Nov 1955 00:00:00 +0530 Fri, 08 Mar 2013 17:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127426 Retrospective validation of sales tax assessments may fall within legislative competence where the underlying levy remains a tax on sales or purchases of goods within the relevant constitutional field. A legal fiction may deem tax collections to form part of turnover for a limited past period and support validation of earlier assessments. Differential treatment of assessments before and after a specified date may satisfy Article 14 when rationally connected to validating past assessments. Legislative validation of assessments despite prior adverse orders does not necessarily usurp judicial power where the Legislature acts within its competence. Case-Laws VAT and Sales Tax Thu, 10 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127426