https://www.taxtmi.com/caselaws?id=144091 A retrospective validating law within the State's legislative field can cure a defect identified in an earlier tax provision and sustain prior assessments and recovery proceedings. The Legislature's competence to enact sales tax legislation includes power to validate past action retrospectively by removing the legal infirmity on which the earlier challenge succeeded. Such validation does not curtail the High Court's writ jurisdiction under Article 226; it merely removes the basis of the prior invalidity. On that footing, the validating provision was upheld and the assessee was denied the refund and correction sought. en-us Wed, 15 Sep 1965 00:00:00 +0530 Fri, 19 Apr 2013 14:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144091 A retrospective validating law within the State's legislative field can cure a defect identified in an earlier tax provision and sustain prior assessments and recovery proceedings. The Legislature's competence to enact sales tax legislation includes power to validate past action retrospectively by removing the legal infirmity on which the earlier challenge succeeded. Such validation does not curtail the High Court's writ jurisdiction under Article 226; it merely removes the basis of the prior invalidity. On that footing, the validating provision was upheld and the assessee was denied the refund and correction sought. Case-Laws VAT and Sales Tax Wed, 15 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144091