https://www.taxtmi.com/caselaws?id=150109 A validating enactment can retrospectively cure the invalidity of a tax notification and extend to assessments, orders and collections made under it, even where the notification had earlier been superseded. The U.P. Sales Tax notification fixing tax on cotton yarn under section 3-AA was initially unauthorised, but section 3 of Act No. 14 of 1964 validated that notification and the actions taken pursuant to it. As a result, the notified rate of 2 per cent applied to yarn turnover for the relevant period, and the tax rate for that period stood confirmed. en-us Thu, 26 Aug 1971 00:00:00 +0530 Wed, 08 May 2013 18:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150109 A validating enactment can retrospectively cure the invalidity of a tax notification and extend to assessments, orders and collections made under it, even where the notification had earlier been superseded. The U.P. Sales Tax notification fixing tax on cotton yarn under section 3-AA was initially unauthorised, but section 3 of Act No. 14 of 1964 validated that notification and the actions taken pursuant to it. As a result, the notified rate of 2 per cent applied to yarn turnover for the relevant period, and the tax rate for that period stood confirmed. Case-Laws VAT and Sales Tax Thu, 26 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150109