https://www.taxtmi.com/caselaws?id=150489 A retrospective validating amendment under the Central Sales Tax law removed the basis on which earlier assessments had been quashed, with the result that the original assessment orders were treated as valid and effective despite prior court orders. The validating provision was read broadly enough to cover appellate and revisional orders passed on the same footing, so those orders also lost effect and the original assessments stood revived. Once the assessments were validated, refund-based relief ceased to be available and the revenue could recover the refunded tax under the existing machinery of the Mysore Sales Tax Act and the Central Sales Tax Act without any further rectification or revision of the assessment orders. en-us Fri, 15 Sep 1972 00:00:00 +0530 Fri, 17 May 2013 15:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150489 A retrospective validating amendment under the Central Sales Tax law removed the basis on which earlier assessments had been quashed, with the result that the original assessment orders were treated as valid and effective despite prior court orders. The validating provision was read broadly enough to cover appellate and revisional orders passed on the same footing, so those orders also lost effect and the original assessments stood revived. Once the assessments were validated, refund-based relief ceased to be available and the revenue could recover the refunded tax under the existing machinery of the Mysore Sales Tax Act and the Central Sales Tax Act without any further rectification or revision of the assessment orders. Case-Laws VAT and Sales Tax Fri, 15 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150489