https://www.taxtmi.com/caselaws?id=127538 Parliament could retrospectively remove the Article 286(2) restriction on State taxation of inter-State sales and purchases, because the power to "otherwise provide" included retrospective validation of State sales tax laws. The validating enactment was treated as restoring State competence rather than re-enacting a void law, so the constitutional challenge failed. However, the Court construed "levy and collection" to cover the commencement of proceedings to determine liability, not a later assessment alone, and held that only levy proceedings begun within the stipulated period were protected. Proceedings first initiated after the cut-off date were not saved by the Act. 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 Parliament could retrospectively remove the Article 286(2) restriction on State taxation of inter-State sales and purchases, because the power to "otherwise provide" included retrospective validation of State sales tax laws. The validating enactment was treated as restoring State competence rather than re-enacting a void law, so the constitutional challenge failed. However, the Court construed "levy and collection" to cover the commencement of proceedings to determine liability, not a later assessment alone, and held that only levy proceedings begun within the stipulated period were protected. Proceedings first initiated after the cut-off date were not saved by the Act. Case-Laws VAT and Sales Tax Fri, 10 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127538