https://www.taxtmi.com/caselaws?id=128367 The note explains that the U.P. sales tax amendments were drafted to cover assessment of firms that had discontinued business, and that the later validating clause gave those changes retrospective effect for periods before commencement of the amending Act. It further states that assessments or orders relating to a period before discontinuance were treated as valid under the amended scheme, and that the commencement-date reference was read as marking when the earlier words stood deleted rather than limiting the power to assess dissolved firms. The legislative intent was therefore presented as clearly retrospective, with the validation provision preserving the impugned assessments. 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 The note explains that the U.P. sales tax amendments were drafted to cover assessment of firms that had discontinued business, and that the later validating clause gave those changes retrospective effect for periods before commencement of the amending Act. It further states that assessments or orders relating to a period before discontinuance were treated as valid under the amended scheme, and that the commencement-date reference was read as marking when the earlier words stood deleted rather than limiting the power to assess dissolved firms. The legislative intent was therefore presented as clearly retrospective, with the validation provision preserving the impugned assessments. Case-Laws VAT and Sales Tax Thu, 30 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128367