https://www.taxtmi.com/caselaws?id=152342 A validating statute can retrospectively sustain levy, assessment and collection of sales tax where it removes the defect identified by an earlier judgment and is enacted within legislative competence. The Delhi High Court held that the repeal and saving framework did not erase the earlier provisions for all purposes, and Parliament could use referential retrospective legislation to deem the amendment and withdrawal of exemptions valid. The constitutional challenge under Articles 141, 265 and 19 failed because the enactment altered the legal basis of the prior decision and did not establish an impermissible infringement of protected freedoms or an unconstitutional delegation. The writ petitions were dismissed and the revenue action upheld. en-us Fri, 14 Jul 1978 00:00:00 +0530 Sat, 29 Jun 2013 17:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152342 A validating statute can retrospectively sustain levy, assessment and collection of sales tax where it removes the defect identified by an earlier judgment and is enacted within legislative competence. The Delhi High Court held that the repeal and saving framework did not erase the earlier provisions for all purposes, and Parliament could use referential retrospective legislation to deem the amendment and withdrawal of exemptions valid. The constitutional challenge under Articles 141, 265 and 19 failed because the enactment altered the legal basis of the prior decision and did not establish an impermissible infringement of protected freedoms or an unconstitutional delegation. The writ petitions were dismissed and the revenue action upheld. Case-Laws VAT and Sales Tax Fri, 14 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152342