https://www.taxtmi.com/caselaws?id=127569 A validating Act confirmed earlier assessments and collections made on the basis that sales tax formed part of turnover, but its proviso preserved immunity from criminal liability for acts or omissions that would not have been punishable if the Act had not been enacted. The Madras HC held that, although the authorities could pursue recovery by lawful means, the proviso barred prosecution where the tax demand depended on that retrospective treatment and the assessee had not previously been liable on that footing. The prosecution was therefore not maintainable, and the acquittal was upheld. en-us Fri, 07 Sep 1956 00:00:00 +0530 Tue, 12 Mar 2013 13:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127569 A validating Act confirmed earlier assessments and collections made on the basis that sales tax formed part of turnover, but its proviso preserved immunity from criminal liability for acts or omissions that would not have been punishable if the Act had not been enacted. The Madras HC held that, although the authorities could pursue recovery by lawful means, the proviso barred prosecution where the tax demand depended on that retrospective treatment and the assessee had not previously been liable on that footing. The prosecution was therefore not maintainable, and the acquittal was upheld. Case-Laws VAT and Sales Tax Fri, 07 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127569