https://www.taxtmi.com/caselaws?id=128838 A retrospective amendment can validate a prior sales tax notification where the amendment is deemed always to have formed part of the principal Act, because the defect concerns only the mode of specifying the taxable point and not the existence of taxing power. On that footing, the notification fixing the single point of levy for cotton cloth and cotton yarn, and the assessments based on it, were treated as valid. The amendment also was not invalid under Article 286(3), since it did not itself impose tax or authorise its imposition; it merely regulated the manner of notification and did not attract the presidential assent requirement. en-us Wed, 12 Feb 1964 00:00:00 +0530 Fri, 12 Apr 2013 11:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128838 A retrospective amendment can validate a prior sales tax notification where the amendment is deemed always to have formed part of the principal Act, because the defect concerns only the mode of specifying the taxable point and not the existence of taxing power. On that footing, the notification fixing the single point of levy for cotton cloth and cotton yarn, and the assessments based on it, were treated as valid. The amendment also was not invalid under Article 286(3), since it did not itself impose tax or authorise its imposition; it merely regulated the manner of notification and did not attract the presidential assent requirement. Case-Laws VAT and Sales Tax Wed, 12 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128838