https://www.taxtmi.com/caselaws?id=127732 A retrospective statutory amendment conferring power on the State did not validate an earlier sales tax notification issued under the unamended provision. The Court treated the existence of retrospectively created power as distinct from its actual exercise, and held that a notification expressly made under the then-operative section could not be read as one issued under the amended power. In the absence of a specific validating provision, the notification remained invalid, and the assessment order and demand notice founded on it could not stand. en-us Fri, 14 Feb 1958 00:00:00 +0530 Fri, 15 Mar 2013 10:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127732 A retrospective statutory amendment conferring power on the State did not validate an earlier sales tax notification issued under the unamended provision. The Court treated the existence of retrospectively created power as distinct from its actual exercise, and held that a notification expressly made under the then-operative section could not be read as one issued under the amended power. In the absence of a specific validating provision, the notification remained invalid, and the assessment order and demand notice founded on it could not stand. Case-Laws VAT and Sales Tax Fri, 14 Feb 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127732