https://www.taxtmi.com/caselaws?id=129009 A validating enactment that expressly confined inclusion of tax collections to sales made before 1 April 1954, and withheld authority to include collections made after that date, controlled assessment under the re-enacted sales tax law. The earlier interpretation of the 1939 Act excluding tax collections from turnover was not displaced by the 1959 re-enactment, because the legislative history preserved the same limitation. Accordingly, amounts collected by a dealer as sales tax after 1 April 1954 could not be brought into taxable turnover, and assessments made on that basis were impermissible. en-us Wed, 31 Mar 1965 00:00:00 +0530 Tue, 16 Apr 2013 12:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129009 A validating enactment that expressly confined inclusion of tax collections to sales made before 1 April 1954, and withheld authority to include collections made after that date, controlled assessment under the re-enacted sales tax law. The earlier interpretation of the 1939 Act excluding tax collections from turnover was not displaced by the 1959 re-enactment, because the legislative history preserved the same limitation. Accordingly, amounts collected by a dealer as sales tax after 1 April 1954 could not be brought into taxable turnover, and assessments made on that basis were impermissible. Case-Laws VAT and Sales Tax Wed, 31 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129009