https://www.taxtmi.com/caselaws?id=127588 A validating provision in a fiscal statute cannot be extended beyond its clear wording to cure only a specified ground of invalidity; the Bombay HC noted that section 51 did not match the actual basis on which the earlier rule had been struck down, so it could not validate the impugned turnover rules by implication or supposed legislative intent. The court also noted that section 7 authorised rules for deductions from turnover, not additions to taxable turnover, so rules requiring inclusion of purchase price exceeded the delegated power. On that reasoning, the assessments based on those rules were unsustainable. en-us Mon, 15 Jul 1957 00:00:00 +0530 Tue, 12 Mar 2013 16:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127588 A validating provision in a fiscal statute cannot be extended beyond its clear wording to cure only a specified ground of invalidity; the Bombay HC noted that section 51 did not match the actual basis on which the earlier rule had been struck down, so it could not validate the impugned turnover rules by implication or supposed legislative intent. The court also noted that section 7 authorised rules for deductions from turnover, not additions to taxable turnover, so rules requiring inclusion of purchase price exceeded the delegated power. On that reasoning, the assessments based on those rules were unsustainable. Case-Laws VAT and Sales Tax Mon, 15 Jul 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127588