https://www.taxtmi.com/caselaws?id=150546 A retrospective validation amendment to the U.P. Sales Tax Act controlled the tax treatment of brick turnover for the 1964-65 assessment year, because the amendment substituted and validated the earlier notification issued under section 3-A. The High Court held that the reference was broad enough to apply the amended law and no fresh factual inquiry was needed. In a tax reference, where the statute is validly amended with retrospective effect, the court must apply that retrospectively validated law to the transaction in question. On that basis, brick turnover was taxable at 7 per cent rather than 2 per cent. en-us Thu, 18 Oct 1973 00:00:00 +0530 Sat, 18 May 2013 14:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150546 A retrospective validation amendment to the U.P. Sales Tax Act controlled the tax treatment of brick turnover for the 1964-65 assessment year, because the amendment substituted and validated the earlier notification issued under section 3-A. The High Court held that the reference was broad enough to apply the amended law and no fresh factual inquiry was needed. In a tax reference, where the statute is validly amended with retrospective effect, the court must apply that retrospectively validated law to the transaction in question. On that basis, brick turnover was taxable at 7 per cent rather than 2 per cent. Case-Laws VAT and Sales Tax Thu, 18 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150546