https://www.taxtmi.com/caselaws?id=155947 The Bombay High Court analysed substituted section 13AA of the Bombay Sales Tax Act, 1959 and read it as attaching the levy to use of purchased goods in manufacture rather than to the purchase itself; on that construction, the impost was treated as a tax in substance on manufacture or a levy too remote from purchase, and was held beyond the State's competence. The Court also explained that a validating enactment can cure only defects within legislative power, so the validating clause in Maharashtra Ordinance No. 9 of 1989 and Maharashtra Act No. 2 of 1990 could not revive a levy invalid for lack of competence. The impugned levy and validation were struck down, with consequential refunds and interest directed. en-us Tue, 28 Aug 1990 00:00:00 +0530 Wed, 11 Sep 2013 12:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155947 The Bombay High Court analysed substituted section 13AA of the Bombay Sales Tax Act, 1959 and read it as attaching the levy to use of purchased goods in manufacture rather than to the purchase itself; on that construction, the impost was treated as a tax in substance on manufacture or a levy too remote from purchase, and was held beyond the State's competence. The Court also explained that a validating enactment can cure only defects within legislative power, so the validating clause in Maharashtra Ordinance No. 9 of 1989 and Maharashtra Act No. 2 of 1990 could not revive a levy invalid for lack of competence. The impugned levy and validation were struck down, with consequential refunds and interest directed. Case-Laws VAT and Sales Tax Tue, 28 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155947