https://www.taxtmi.com/caselaws?id=128587 The Sales Tax Laws Validation Act, 1956 was intended to validate State levies on sales in the course of inter-State trade or commerce for the period 1 April 1951 to 6 September 1955, and it supported the earlier levy under section 26 of the General Sales Tax Act, 1125 for that past period. The separate issue was legislative competence: validity had to be tested by the constitutional power existing on the date of enactment, and a later constitutional change could not revive a statute passed without authority. On that basis, the General Sales Tax (Amendment and Validation) Act, 1962 was beyond State legislative competence. en-us Fri, 16 Aug 1963 00:00:00 +0530 Mon, 08 Apr 2013 17:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128587 The Sales Tax Laws Validation Act, 1956 was intended to validate State levies on sales in the course of inter-State trade or commerce for the period 1 April 1951 to 6 September 1955, and it supported the earlier levy under section 26 of the General Sales Tax Act, 1125 for that past period. The separate issue was legislative competence: validity had to be tested by the constitutional power existing on the date of enactment, and a later constitutional change could not revive a statute passed without authority. On that basis, the General Sales Tax (Amendment and Validation) Act, 1962 was beyond State legislative competence. Case-Laws VAT and Sales Tax Fri, 16 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128587