https://www.taxtmi.com/caselaws?id=127682 Parliament was competent under Article 286(2) read with Entry 42 of the Union List to enact a retrospective validating law that preserved State sales tax levies on inter-State sales for the specified period; the enactment merely validated existing State laws and prior levies, and its retrospective operation was not excluded by the phrase "may by law otherwise provide." The pre-Constitution Madras sales tax law, as adapted, was not obliterated by the temporary constitutional prohibition and remained dormant but subsisting; once the ban was retrospectively removed, it revived in enforceable form and supported assessments. The constitutional challenge failed, the validating legislation was upheld, and the assessments were sustained. en-us Wed, 10 Oct 1956 00:00:00 +0530 Thu, 14 Mar 2013 11:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127682 Parliament was competent under Article 286(2) read with Entry 42 of the Union List to enact a retrospective validating law that preserved State sales tax levies on inter-State sales for the specified period; the enactment merely validated existing State laws and prior levies, and its retrospective operation was not excluded by the phrase "may by law otherwise provide." The pre-Constitution Madras sales tax law, as adapted, was not obliterated by the temporary constitutional prohibition and remained dormant but subsisting; once the ban was retrospectively removed, it revived in enforceable form and supported assessments. The constitutional challenge failed, the validating legislation was upheld, and the assessments were sustained. Case-Laws VAT and Sales Tax Wed, 10 Oct 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127682