https://www.taxtmi.com/caselaws?id=127811 Validation legislation cured the prior defect in the single-point sales tax notification by treating it as validly issued under the amended statutory power, thereby sustaining the notification. Section 3A validly delegated limited authority to select commodities for single-point taxation because the Legislature retained the tax policy, single-point character and maximum rate; the levy was upheld. Selective application to specified commodities reflected economic and administrative considerations and constituted permissible classification, so section 3A did not violate Article 14. Placing copies before the Legislative Assembly and supplying them to members satisfied the statutory laying requirement. The challenge to the assessment, notification and levy failed. en-us Tue, 24 Mar 1959 00:00:00 +0530 Mon, 18 Mar 2013 14:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127811 Validation legislation cured the prior defect in the single-point sales tax notification by treating it as validly issued under the amended statutory power, thereby sustaining the notification. Section 3A validly delegated limited authority to select commodities for single-point taxation because the Legislature retained the tax policy, single-point character and maximum rate; the levy was upheld. Selective application to specified commodities reflected economic and administrative considerations and constituted permissible classification, so section 3A did not violate Article 14. Placing copies before the Legislative Assembly and supplying them to members satisfied the statutory laying requirement. The challenge to the assessment, notification and levy failed. Case-Laws VAT and Sales Tax Tue, 24 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127811