https://www.taxtmi.com/caselaws?id=127664 A validating statute cannot retrospectively support a sales tax levy unless the parent State law had already authorised tax on the relevant inter-State transaction. Section 22 of the Madras General Sales Tax Act, 1939 was treated as a restriction on taxing power and as reflecting the constitutional bars in Article 286, with its clauses operating independently. Delivery of goods in the State for consumption did not remove the prohibition on taxing inter-State sales, and the Explanation to section 22 could not expand the charging provision. The validating Act therefore could not cure the levy, and the assessee was treated as liable as the first dealer on the relevant turnover. en-us Thu, 31 Jan 1957 00:00:00 +0530 Wed, 13 Mar 2013 18:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127664 A validating statute cannot retrospectively support a sales tax levy unless the parent State law had already authorised tax on the relevant inter-State transaction. Section 22 of the Madras General Sales Tax Act, 1939 was treated as a restriction on taxing power and as reflecting the constitutional bars in Article 286, with its clauses operating independently. Delivery of goods in the State for consumption did not remove the prohibition on taxing inter-State sales, and the Explanation to section 22 could not expand the charging provision. The validating Act therefore could not cure the levy, and the assessee was treated as liable as the first dealer on the relevant turnover. Case-Laws VAT and Sales Tax Thu, 31 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127664