https://www.taxtmi.com/caselaws?id=128459 The Rajasthan Sales Tax Act, 1954 originally applied to essential goods only until 31 March 1956, and a 1956 amendment extended the period without President's assent. The validating legislation of 1958 was treated as comprehensive and as curing defects of form, procedure, jurisdiction, and legislative sanction for tax levied or leviable under the Act. The term "levy" was read broadly to include imposition and collection, so the validating provisions covered the continued operation of the amended tax regime during the relevant period, making the tax levy and recovery valid. en-us Tue, 17 Jan 1961 00:00:00 +0530 Sat, 06 Apr 2013 10:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128459 The Rajasthan Sales Tax Act, 1954 originally applied to essential goods only until 31 March 1956, and a 1956 amendment extended the period without President's assent. The validating legislation of 1958 was treated as comprehensive and as curing defects of form, procedure, jurisdiction, and legislative sanction for tax levied or leviable under the Act. The term "levy" was read broadly to include imposition and collection, so the validating provisions covered the continued operation of the amended tax regime during the relevant period, making the tax levy and recovery valid. Case-Laws VAT and Sales Tax Tue, 17 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128459