https://www.taxtmi.com/caselaws?id=127694 Retrospective amendment cured the defect in the Punjab sales tax law by inserting an upper limit on the rate and deeming it part of the original enactment. The State levy on agricultural machinery therefore remained valid from inception, and the later central restriction on new State laws taxing essential goods did not apply to invalidate an existing enactment whose defect had been retrospectively removed. The sales tax law was held intra vires, and the challenge to the levy failed. en-us Tue, 11 Sep 1956 00:00:00 +0530 Thu, 14 Mar 2013 14:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127694 Retrospective amendment cured the defect in the Punjab sales tax law by inserting an upper limit on the rate and deeming it part of the original enactment. The State levy on agricultural machinery therefore remained valid from inception, and the later central restriction on new State laws taxing essential goods did not apply to invalidate an existing enactment whose defect had been retrospectively removed. The sales tax law was held intra vires, and the challenge to the levy failed. Case-Laws VAT and Sales Tax Tue, 11 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127694