https://www.taxtmi.com/caselaws?id=150787 A notification issued under the Central Sales Tax Act could not sustain assessments when it was inconsistent with the statutory scheme and was treated as invalid in law. However, the validating provision in the Central Sales Tax (Amendment) Act, 1972 operated retrospectively to deem earlier assessments and related acts valid and effective notwithstanding contrary judgments or orders. Because the 1971-72 assessment had been completed before the amendment commenced, reopening that completed assessment merely on the basis of the defective notification was barred. The reopening notice for 1971-72 was therefore quashed, while the completed assessment remained protected by the validating amendment. en-us Tue, 01 Jul 1975 00:00:00 +0530 Wed, 22 May 2013 16:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150787 A notification issued under the Central Sales Tax Act could not sustain assessments when it was inconsistent with the statutory scheme and was treated as invalid in law. However, the validating provision in the Central Sales Tax (Amendment) Act, 1972 operated retrospectively to deem earlier assessments and related acts valid and effective notwithstanding contrary judgments or orders. Because the 1971-72 assessment had been completed before the amendment commenced, reopening that completed assessment merely on the basis of the defective notification was barred. The reopening notice for 1971-72 was therefore quashed, while the completed assessment remained protected by the validating amendment. Case-Laws VAT and Sales Tax Tue, 01 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150787