https://www.taxtmi.com/caselaws?id=150597 A retrospective validating amendment to the sales tax law may alter the legal basis of an earlier Supreme Court decision, so the plea of res judicata and Article 141 failed because the legislature had changed the underlying law. However, where the transfer-of-business proviso required recovery to be attempted first from the transferor-firm and only then from the transferee-firm, direct first-instance recovery against the transferee was inconsistent with the statute. The recovery notice was therefore required to be modified so that recovery proceeded first against the transferor-side. en-us Wed, 10 Oct 1973 00:00:00 +0530 Mon, 20 May 2013 12:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150597 A retrospective validating amendment to the sales tax law may alter the legal basis of an earlier Supreme Court decision, so the plea of res judicata and Article 141 failed because the legislature had changed the underlying law. However, where the transfer-of-business proviso required recovery to be attempted first from the transferor-firm and only then from the transferee-firm, direct first-instance recovery against the transferee was inconsistent with the statute. The recovery notice was therefore required to be modified so that recovery proceeded first against the transferor-side. Case-Laws VAT and Sales Tax Wed, 10 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150597