https://www.taxtmi.com/caselaws?id=150883 A validating amendment can preserve earlier tax assessments despite prior infirmities, so a challenge to those assessments will fail where the validating provision is not itself assailed. The amended statutory scheme may still leave room for refund or exemption relief if tax was paid without legal liability, but entitlement depends on the factual question whether the dealer had collected the tax. Where that factual basis is disputed and not conclusively established, the refund rejection cannot stand on the assessing officer's sole ground and the claim must be reconsidered after giving the assessee an opportunity to prove the relevant facts. en-us Wed, 14 Nov 1973 00:00:00 +0530 Thu, 23 May 2013 18:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150883 A validating amendment can preserve earlier tax assessments despite prior infirmities, so a challenge to those assessments will fail where the validating provision is not itself assailed. The amended statutory scheme may still leave room for refund or exemption relief if tax was paid without legal liability, but entitlement depends on the factual question whether the dealer had collected the tax. Where that factual basis is disputed and not conclusively established, the refund rejection cannot stand on the assessing officer's sole ground and the claim must be reconsidered after giving the assessee an opportunity to prove the relevant facts. Case-Laws VAT and Sales Tax Wed, 14 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150883