https://www.taxtmi.com/caselaws?id=149822 A delegated tax notification under section 3-AA of the U.P. Sales Tax Act could not validly impose tax retrospectively without statutory authority, and the 1964 validation amendment cured only the specific defect of lacking express power, not the invalid retrospective operation; the oil-seeds turnover could therefore not be assessed on that basis. Reassessment made pursuant to a remand order under section 9 was saved from the general limitation bar by the statutory proviso for assessments or reassessments giving effect to such directions, so limitation did not apply. Rule 81(1) of the U.P. Sales Tax Rules was upheld as a valid transfer provision, and transfer of the case to another Sales Tax Officer was not illegal. en-us Mon, 11 Aug 1969 00:00:00 +0530 Sat, 04 May 2013 10:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149822 A delegated tax notification under section 3-AA of the U.P. Sales Tax Act could not validly impose tax retrospectively without statutory authority, and the 1964 validation amendment cured only the specific defect of lacking express power, not the invalid retrospective operation; the oil-seeds turnover could therefore not be assessed on that basis. Reassessment made pursuant to a remand order under section 9 was saved from the general limitation bar by the statutory proviso for assessments or reassessments giving effect to such directions, so limitation did not apply. Rule 81(1) of the U.P. Sales Tax Rules was upheld as a valid transfer provision, and transfer of the case to another Sales Tax Officer was not illegal. Case-Laws VAT and Sales Tax Mon, 11 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149822