https://www.taxtmi.com/caselaws?id=153014 Retrospective cancellation of a buyer's registration, licence or authorisation under the Bombay Sales Tax Act does not defeat deductions already earned on sales made before the cancellation order; accrued third-party rights are not prejudiced by later retrospective invalidation. A dealer affected by such cancellation cannot ordinarily mount a collateral attack on the cancellation itself, but where the authority relies on that material adversely, fairness requires inspection of the record and an opportunity to rebut it. On classification, stainless steel surgical trays fall within the specific entry for stainless steel articles and utensils, and not the residuary entry. en-us Wed, 25 Feb 1981 00:00:00 +0530 Mon, 15 Jul 2013 17:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153014 Retrospective cancellation of a buyer's registration, licence or authorisation under the Bombay Sales Tax Act does not defeat deductions already earned on sales made before the cancellation order; accrued third-party rights are not prejudiced by later retrospective invalidation. A dealer affected by such cancellation cannot ordinarily mount a collateral attack on the cancellation itself, but where the authority relies on that material adversely, fairness requires inspection of the record and an opportunity to rebut it. On classification, stainless steel surgical trays fall within the specific entry for stainless steel articles and utensils, and not the residuary entry. Case-Laws VAT and Sales Tax Wed, 25 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153014