https://www.taxtmi.com/caselaws?id=153319 Retrospective validating provisions in the Central Sales Tax (Amendment) Act, 1976 were held to override prior judicial and revisional orders, so the penalty order earlier set aside in revision revived and remained enforceable. The Court also upheld section 9(2A) of the Central Sales Tax Act, 1956 and section 9(1) of the 1976 Amendment against the charge of excessive delegation, holding that Parliament had adopted a clear policy of uniformity between Central sales tax penalty machinery and the corresponding State law provisions. The challenge to the validation and delegation scheme therefore failed, and the demand was sustained. en-us Mon, 16 Mar 1981 00:00:00 +0530 Mon, 22 Jul 2013 15:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153319 Retrospective validating provisions in the Central Sales Tax (Amendment) Act, 1976 were held to override prior judicial and revisional orders, so the penalty order earlier set aside in revision revived and remained enforceable. The Court also upheld section 9(2A) of the Central Sales Tax Act, 1956 and section 9(1) of the 1976 Amendment against the charge of excessive delegation, holding that Parliament had adopted a clear policy of uniformity between Central sales tax penalty machinery and the corresponding State law provisions. The challenge to the validation and delegation scheme therefore failed, and the demand was sustained. Case-Laws VAT and Sales Tax Mon, 16 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153319