https://www.taxtmi.com/caselaws?id=154227 Retrospective tax validation was upheld as within legislative competence, and the amendment was not rendered unconstitutional merely because it prevented dealers from passing on the tax burden. The validating enactment operated through a legal fiction and had to be given full effect once validly made. On classification, acrylic yarn sold as knitting yarn fell within the specific notification covering knitting yarn of woollen, acrylic or any other kind, so the specific entry prevailed over the later general rate. The correct incidence was the notified 6% rate plus 1% additional tax, not the higher 8% rate applied by the revenue. en-us Wed, 16 Nov 1983 00:00:00 +0530 Sat, 10 Aug 2013 13:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154227 Retrospective tax validation was upheld as within legislative competence, and the amendment was not rendered unconstitutional merely because it prevented dealers from passing on the tax burden. The validating enactment operated through a legal fiction and had to be given full effect once validly made. On classification, acrylic yarn sold as knitting yarn fell within the specific notification covering knitting yarn of woollen, acrylic or any other kind, so the specific entry prevailed over the later general rate. The correct incidence was the notified 6% rate plus 1% additional tax, not the higher 8% rate applied by the revenue. Case-Laws VAT and Sales Tax Wed, 16 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154227