https://www.taxtmi.com/caselaws?id=128367 Retrospective amendments to the U.P. sales tax law enabled assessment of firms that had discontinued business and extended the amended scheme to assessment periods preceding the amending legislation. A validating provision treated assessments and orders concerning periods before discontinuance as valid under the amended framework. The commencement-date wording was construed as identifying when omitted words stood deleted, rather than restricting assessments of dissolved firms from that date. Clear retrospective language in the proviso and validation clause sustained assessments made under the amended provisions. en-us Thu, 30 Nov 1961 00:00:00 +0530 Wed, 03 Apr 2013 15:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128367 Retrospective amendments to the U.P. sales tax law enabled assessment of firms that had discontinued business and extended the amended scheme to assessment periods preceding the amending legislation. A validating provision treated assessments and orders concerning periods before discontinuance as valid under the amended framework. The commencement-date wording was construed as identifying when omitted words stood deleted, rather than restricting assessments of dissolved firms from that date. Clear retrospective language in the proviso and validation clause sustained assessments made under the amended provisions. Case-Laws VAT and Sales Tax Thu, 30 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128367