https://www.taxtmi.com/caselaws?id=150921 A retrospective validating provision in section 9 of the Central Sales Tax Act preserved prior assessments, reassessments, levies and collections as valid, so completed assessments could not be reopened once validated. Section 10 operated only as a limited exemption enquiry requiring the dealer to prove that no tax had been collected on the relevant transactions; it did not require reassessment or redetermination of turnover, and any relief affected collection rather than the validity of the validated assessment. Section 8A was not shown to displace the finality created by section 9 or to reopen those assessments. en-us Tue, 11 Sep 1973 00:00:00 +0530 Fri, 24 May 2013 17:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150921 A retrospective validating provision in section 9 of the Central Sales Tax Act preserved prior assessments, reassessments, levies and collections as valid, so completed assessments could not be reopened once validated. Section 10 operated only as a limited exemption enquiry requiring the dealer to prove that no tax had been collected on the relevant transactions; it did not require reassessment or redetermination of turnover, and any relief affected collection rather than the validity of the validated assessment. Section 8A was not shown to displace the finality created by section 9 or to reopen those assessments. Case-Laws VAT and Sales Tax Tue, 11 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150921