https://www.taxtmi.com/caselaws?id=150793 A notification under section 8(5) of the Central Sales Tax Act, 1956 cannot deny Central sales tax on declared goods by making exemption conditional on non-claim of the refund mandated by section 15(b); the refund scheme under sections 14 and 15 prevails and the notification is invalid to that extent. The validating provision in section 15(1) of the Central Sales Tax (Amendment) Act, 1972 protects only acts, proceedings and collections already covered by its temporal scope, and does not retrospectively legalise inconsistent assessments completed after 1 April 1973. On that basis, the notification remained inconsistent with the Central Act and the validating amendment did not save the assessments in question. en-us Tue, 01 Jul 1975 00:00:00 +0530 Wed, 22 May 2013 17:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150793 A notification under section 8(5) of the Central Sales Tax Act, 1956 cannot deny Central sales tax on declared goods by making exemption conditional on non-claim of the refund mandated by section 15(b); the refund scheme under sections 14 and 15 prevails and the notification is invalid to that extent. The validating provision in section 15(1) of the Central Sales Tax (Amendment) Act, 1972 protects only acts, proceedings and collections already covered by its temporal scope, and does not retrospectively legalise inconsistent assessments completed after 1 April 1973. On that basis, the notification remained inconsistent with the Central Act and the validating amendment did not save the assessments in question. Case-Laws VAT and Sales Tax Tue, 01 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150793