https://www.taxtmi.com/caselaws?id=150744 Retrospective amendment and validation of the Schedule B sales tax entries controlled the classification of oil-cake for the assessment years in question. The amended statutory entries, substituted by later enactments and validated retrospectively, displaced the assessee's reliance on the earlier wording. On that basis, the reference was answered against the assessee and in favour of the revenue, as the applicable law for the relevant period was the amended and validated entries. en-us Fri, 17 Aug 1973 00:00:00 +0530 Wed, 22 May 2013 11:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150744 Retrospective amendment and validation of the Schedule B sales tax entries controlled the classification of oil-cake for the assessment years in question. The amended statutory entries, substituted by later enactments and validated retrospectively, displaced the assessee's reliance on the earlier wording. On that basis, the reference was answered against the assessee and in favour of the revenue, as the applicable law for the relevant period was the amended and validated entries. Case-Laws VAT and Sales Tax Fri, 17 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150744