https://www.taxtmi.com/caselaws?id=154180 The amended Punjab General Sales Tax Act scheme fixed the taxable stage for declared goods at the last purchase or last sale by the dealer liable to tax, and section 11AA authorised review and reassessment of earlier assessments to align them with the amended law. The later Supreme Court ruling in Rattan Lal and Co. was treated as controlling, on the basis that the validating amendment removed the defect in the prior law. Retrospective operation of the amendment did not invalidate the levy where the dealer could determine its own liability as last purchaser or seller, and the reassessment notice was therefore sustained in law. en-us Wed, 18 Jan 1984 00:00:00 +0530 Fri, 09 Aug 2013 17:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154180 The amended Punjab General Sales Tax Act scheme fixed the taxable stage for declared goods at the last purchase or last sale by the dealer liable to tax, and section 11AA authorised review and reassessment of earlier assessments to align them with the amended law. The later Supreme Court ruling in Rattan Lal and Co. was treated as controlling, on the basis that the validating amendment removed the defect in the prior law. Retrospective operation of the amendment did not invalidate the levy where the dealer could determine its own liability as last purchaser or seller, and the reassessment notice was therefore sustained in law. Case-Laws VAT and Sales Tax Wed, 18 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154180