https://www.taxtmi.com/caselaws?id=150056 Retrospective taxation under the Central Sales Tax (Amendment) Act, 1969 was treated as constitutionally valid because a curative or validating statute may operate retrospectively to restore the intended levy and the hardship was not shown to be unreasonable. Section 10 was upheld as a reasonable classification linked to the legislative object of relieving hardship. Section 25A of the Mysore Sales Tax Act was held available through section 9(2) of the Central Sales Tax Act, so rectification powers could be invoked. Section 8(2A) did not exempt inter-State sales merely because State tax was levied at a different stage, and a mistake apparent from the record justified rectification of the appellate order. en-us Thu, 15 Oct 1970 00:00:00 +0530 Wed, 08 May 2013 12:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150056 Retrospective taxation under the Central Sales Tax (Amendment) Act, 1969 was treated as constitutionally valid because a curative or validating statute may operate retrospectively to restore the intended levy and the hardship was not shown to be unreasonable. Section 10 was upheld as a reasonable classification linked to the legislative object of relieving hardship. Section 25A of the Mysore Sales Tax Act was held available through section 9(2) of the Central Sales Tax Act, so rectification powers could be invoked. Section 8(2A) did not exempt inter-State sales merely because State tax was levied at a different stage, and a mistake apparent from the record justified rectification of the appellate order. Case-Laws VAT and Sales Tax Thu, 15 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150056