https://www.taxtmi.com/caselaws?id=153045 The validating amendment retrospectively cured the defect in the sales tax charging provisions by making commission agents liable on their own turnover, regardless of the turnover of individual principals. It also validated earlier assessments, reassessments, levies and collections by deeming them to have been made under the amended law. As the earlier basis for treating those assessments as ineffective was removed, the revived assessment orders subsisted and were enforceable without any fresh assessment. Sections 8 and 9 were treated as validating and exemption provisions, not charging provisions, and limitation under section 14 did not arise because recovery proceeded on the footing of validated assessments, even after prior refund. en-us Wed, 03 Dec 1980 00:00:00 +0530 Tue, 16 Jul 2013 16:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153045 The validating amendment retrospectively cured the defect in the sales tax charging provisions by making commission agents liable on their own turnover, regardless of the turnover of individual principals. It also validated earlier assessments, reassessments, levies and collections by deeming them to have been made under the amended law. As the earlier basis for treating those assessments as ineffective was removed, the revived assessment orders subsisted and were enforceable without any fresh assessment. Sections 8 and 9 were treated as validating and exemption provisions, not charging provisions, and limitation under section 14 did not arise because recovery proceeded on the footing of validated assessments, even after prior refund. Case-Laws VAT and Sales Tax Wed, 03 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153045