https://www.taxtmi.com/caselaws?id=128000 A retrospective validating Act can treat pre-1 April 1954 sales tax collections as part of a dealer's turnover and nullify contrary orders, judgments and departmental findings, thereby sustaining the underlying levy. However, recovery of sums already refunded must still rest on an express statutory recovery mechanism. Rule 12 of the Turnover and Assessment Rules was confined to the original assessment process and could not be stretched to issue fresh demands for refunded amounts. Where assessment has been altered in appeal or revision, recovery or refund must proceed under the specific provisions governing that stage. en-us Wed, 17 Feb 1960 00:00:00 +0530 Mon, 25 Mar 2013 16:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128000 A retrospective validating Act can treat pre-1 April 1954 sales tax collections as part of a dealer's turnover and nullify contrary orders, judgments and departmental findings, thereby sustaining the underlying levy. However, recovery of sums already refunded must still rest on an express statutory recovery mechanism. Rule 12 of the Turnover and Assessment Rules was confined to the original assessment process and could not be stretched to issue fresh demands for refunded amounts. Where assessment has been altered in appeal or revision, recovery or refund must proceed under the specific provisions governing that stage. Case-Laws VAT and Sales Tax Wed, 17 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128000