https://www.taxtmi.com/caselaws?id=127785 A revisional court exercising appellate-like powers may apply a subsequent retrospective validating enactment to assessments that had earlier been treated as invalid under the then-existing constitutional bar. The disputed turnover concerned inter-State sales of cotton delivered within the State for consumption, which had been excluded from tax under Article 286(2). Once the validating law removed that ban retrospectively for the relevant period, the earlier appellate view became inconsistent with the law deemed to have been in force on the material date. The pending revision was therefore decided by reference to the retrospectively altered law, and the sales tax assessment was upheld. en-us Fri, 18 Sep 1959 00:00:00 +0530 Sat, 16 Mar 2013 15:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127785 A revisional court exercising appellate-like powers may apply a subsequent retrospective validating enactment to assessments that had earlier been treated as invalid under the then-existing constitutional bar. The disputed turnover concerned inter-State sales of cotton delivered within the State for consumption, which had been excluded from tax under Article 286(2). Once the validating law removed that ban retrospectively for the relevant period, the earlier appellate view became inconsistent with the law deemed to have been in force on the material date. The pending revision was therefore decided by reference to the retrospectively altered law, and the sales tax assessment was upheld. Case-Laws VAT and Sales Tax Fri, 18 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127785