https://www.taxtmi.com/caselaws?id=127538 Article 286(2) permits Parliament to remove retrospectively the constitutional restriction on State taxation of inter-State sales and purchases. A validating enactment can restore the operative effect of State charging provisions without requiring re-enactment where the defect arose solely from the unreleased constitutional restriction. In a tax-validation provision, "levy" encompasses commencement of proceedings to determine liability, rather than only the formal assessment order. Consequently, validation extends only to levy proceedings initiated within the stipulated period; assessments first commenced after the cut-off date remain outside its protection. en-us Fri, 10 Aug 1956 00:00:00 +0530 Tue, 12 Mar 2013 09:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127538 Article 286(2) permits Parliament to remove retrospectively the constitutional restriction on State taxation of inter-State sales and purchases. A validating enactment can restore the operative effect of State charging provisions without requiring re-enactment where the defect arose solely from the unreleased constitutional restriction. In a tax-validation provision, "levy" encompasses commencement of proceedings to determine liability, rather than only the formal assessment order. Consequently, validation extends only to levy proceedings initiated within the stipulated period; assessments first commenced after the cut-off date remain outside its protection. Case-Laws VAT and Sales Tax Fri, 10 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127538