https://www.taxtmi.com/caselaws?id=149974 A retrospective validating amendment that deems earlier assessments and refunds valid does not, by itself, bar statutory revision or rectification of those orders. The validating fiction was directed to securing tax levy and collection on the relevant sales, not to granting immunity from lawful corrective powers under the Act. Turnovers originally included in assessment but later exempted because of an earlier erroneous order were not treated as escaped turnover merely for that reason. The revisional and rectification powers remained distinct from escaped-turnover proceedings, and the revision challenge failed. en-us Tue, 15 Jul 1969 00:00:00 +0530 Tue, 07 May 2013 13:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149974 A retrospective validating amendment that deems earlier assessments and refunds valid does not, by itself, bar statutory revision or rectification of those orders. The validating fiction was directed to securing tax levy and collection on the relevant sales, not to granting immunity from lawful corrective powers under the Act. Turnovers originally included in assessment but later exempted because of an earlier erroneous order were not treated as escaped turnover merely for that reason. The revisional and rectification powers remained distinct from escaped-turnover proceedings, and the revision challenge failed. Case-Laws VAT and Sales Tax Tue, 15 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149974