https://www.taxtmi.com/caselaws?id=150312 A validating amendment restored a sales tax assessment earlier quashed by the Court, but that validation did not automatically extend to a separate penalty proceeding. The analysis distinguishes between revival of the assessment and sustenance of penalty recovery: while the assessment stood revived, the penalty order could not be sustained merely on that basis. On the stated facts, penalty under the Mysore Sales Tax Act, 1957 was not leviable or recoverable, and the assessee succeeded. en-us Mon, 16 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 11:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150312 A validating amendment restored a sales tax assessment earlier quashed by the Court, but that validation did not automatically extend to a separate penalty proceeding. The analysis distinguishes between revival of the assessment and sustenance of penalty recovery: while the assessment stood revived, the penalty order could not be sustained merely on that basis. On the stated facts, penalty under the Mysore Sales Tax Act, 1957 was not leviable or recoverable, and the assessee succeeded. Case-Laws VAT and Sales Tax Mon, 16 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150312