https://www.taxtmi.com/caselaws?id=156060 The commentary examines a challenge to the substituted section 13AA of the Bombay Sales Tax Act, 1959, on the ground that the levy remained, in substance, a tax on despatch or non-sale of goods and was therefore beyond legislative competence. It also addresses the validating Ordinance and Act, noting that a validating measure can operate only if it cures the original defect and rests on taxing power, which was not shown here. On the interim application, protective relief was granted, including stay of the validating provision and refund of tax earlier collected with interest, with future tax payable under protest pending final determination. en-us Thu, 22 Mar 1990 00:00:00 +0530 Thu, 12 Sep 2013 17:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156060 The commentary examines a challenge to the substituted section 13AA of the Bombay Sales Tax Act, 1959, on the ground that the levy remained, in substance, a tax on despatch or non-sale of goods and was therefore beyond legislative competence. It also addresses the validating Ordinance and Act, noting that a validating measure can operate only if it cures the original defect and rests on taxing power, which was not shown here. On the interim application, protective relief was granted, including stay of the validating provision and refund of tax earlier collected with interest, with future tax payable under protest pending final determination. Case-Laws VAT and Sales Tax Thu, 22 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156060