https://www.taxtmi.com/caselaws?id=148643 Retrospective validation of an assessment preserves the tax demand where tax was earlier refunded solely pursuant to a court order setting aside part of that assessment. The validating provision applied notwithstanding the earlier judicial order, while the refund was not treated as a statutory refund under the principal Act. Because the validated assessment itself continued to support the tax liability, repayment could be demanded directly without using the assessment-rectification rule. The assessee's challenge to the repayment demand failed. en-us Fri, 28 Jun 1968 00:00:00 +0530 Wed, 01 May 2013 15:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148643 Retrospective validation of an assessment preserves the tax demand where tax was earlier refunded solely pursuant to a court order setting aside part of that assessment. The validating provision applied notwithstanding the earlier judicial order, while the refund was not treated as a statutory refund under the principal Act. Because the validated assessment itself continued to support the tax liability, repayment could be demanded directly without using the assessment-rectification rule. The assessee's challenge to the repayment demand failed. Case-Laws VAT and Sales Tax Fri, 28 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148643