https://www.taxtmi.com/caselaws?id=150603 A retrospective amendment to sales tax provisions did not permit assessing authorities to recover purchase tax on declared goods by issuing direct demand notices without first rectifying the existing assessment orders. Where the original assessment either omitted the levy or included a levy followed by refund, the assessment had to be brought into conformity with the amended law before recovery could be made. Even refund orders passed separately were treated as part of the original assessment for this purpose, so rectification remained necessary. The demand notices were therefore invalid and unenforceable without prior rectification. en-us Fri, 15 Feb 1974 00:00:00 +0530 Mon, 20 May 2013 12:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150603 A retrospective amendment to sales tax provisions did not permit assessing authorities to recover purchase tax on declared goods by issuing direct demand notices without first rectifying the existing assessment orders. Where the original assessment either omitted the levy or included a levy followed by refund, the assessment had to be brought into conformity with the amended law before recovery could be made. Even refund orders passed separately were treated as part of the original assessment for this purpose, so rectification remained necessary. The demand notices were therefore invalid and unenforceable without prior rectification. Case-Laws VAT and Sales Tax Fri, 15 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150603