https://www.taxtmi.com/caselaws?id=128888 A validating amending enactment cannot operate on a statute that has already been repealed unless a valid saving or continuation provision preserves a subsisting legal foundation. Here, the General Sales Tax (Validation) Ordinance and Act sought to cure defects in the General Sales Tax Act, 1125 after that Act had been repealed by the Kerala General Sales Tax Act, 1963. The saving provisions did not preserve any surviving liability or operative basis for the copra assessments. Accordingly, the attempted validation had no effect on the repealed Act, and the assessment on the assessee's copra transactions could not be sustained. en-us Wed, 03 Jun 1964 00:00:00 +0530 Fri, 12 Apr 2013 18:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128888 A validating amending enactment cannot operate on a statute that has already been repealed unless a valid saving or continuation provision preserves a subsisting legal foundation. Here, the General Sales Tax (Validation) Ordinance and Act sought to cure defects in the General Sales Tax Act, 1125 after that Act had been repealed by the Kerala General Sales Tax Act, 1963. The saving provisions did not preserve any surviving liability or operative basis for the copra assessments. Accordingly, the attempted validation had no effect on the repealed Act, and the assessment on the assessee's copra transactions could not be sustained. Case-Laws VAT and Sales Tax Wed, 03 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128888