https://www.taxtmi.com/caselaws?id=150131 A retrospective validating amendment to the U.P. Sales Tax Act was upheld because the Legislature cured the defects in earlier notifications by incorporating them into the statute as its own command, rather than usurping judicial power. The provision validly applied to pending assessments and past periods, as retrospective fiscal legislation can extend to inchoate proceedings and earlier liability. It also survived article 14 challenge because the brick tax classification was based on a rational policy distinction. The amendment was further held consistent with articles 19(1)(f) and 19(1)(g) and not repugnant to the earlier charging provision. en-us Mon, 20 Dec 1971 00:00:00 +0530 Thu, 09 May 2013 11:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150131 A retrospective validating amendment to the U.P. Sales Tax Act was upheld because the Legislature cured the defects in earlier notifications by incorporating them into the statute as its own command, rather than usurping judicial power. The provision validly applied to pending assessments and past periods, as retrospective fiscal legislation can extend to inchoate proceedings and earlier liability. It also survived article 14 challenge because the brick tax classification was based on a rational policy distinction. The amendment was further held consistent with articles 19(1)(f) and 19(1)(g) and not repugnant to the earlier charging provision. Case-Laws VAT and Sales Tax Mon, 20 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150131