https://www.taxtmi.com/caselaws?id=150488 A validating tax amendment is effective where the Legislature has competence, cures the defect identified by the court, and clearly authorises retrospective levy or reassessment. The Andhra Pradesh amendment concerning watery coconuts was held not to require Presidential reservation under Article 200 because it did not negate judicial decisions but removed the defect in the charging scheme. Sections 6, 7 and 8 were treated as retrospectively operating by necessary implication and as validating earlier assessments. The assessing authority was therefore empowered to revise the assessment notwithstanding the earlier High Court order. en-us Mon, 06 Mar 1972 00:00:00 +0530 Fri, 17 May 2013 15:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150488 A validating tax amendment is effective where the Legislature has competence, cures the defect identified by the court, and clearly authorises retrospective levy or reassessment. The Andhra Pradesh amendment concerning watery coconuts was held not to require Presidential reservation under Article 200 because it did not negate judicial decisions but removed the defect in the charging scheme. Sections 6, 7 and 8 were treated as retrospectively operating by necessary implication and as validating earlier assessments. The assessing authority was therefore empowered to revise the assessment notwithstanding the earlier High Court order. Case-Laws VAT and Sales Tax Mon, 06 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150488