https://www.taxtmi.com/caselaws?id=159181 A Legislature may retrospectively validate and modify a taxing exemption by curing the underlying legal defect on which an earlier writ judgment rested, and such enactment is not an impermissible legislative overruling merely because it alters the basis of the prior decision. Retrospective taxation or validation is not unconstitutional by itself; absent material showing confiscatory effect or arbitrary deprivation, the measure does not offend Articles 14 or 19(1)(g). The sales tax restriction was therefore upheld as a valid curative law, and the challenge to the exemption failed. en-us Tue, 24 Mar 1998 00:00:00 +0530 Mon, 18 Nov 2013 11:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159181 A Legislature may retrospectively validate and modify a taxing exemption by curing the underlying legal defect on which an earlier writ judgment rested, and such enactment is not an impermissible legislative overruling merely because it alters the basis of the prior decision. Retrospective taxation or validation is not unconstitutional by itself; absent material showing confiscatory effect or arbitrary deprivation, the measure does not offend Articles 14 or 19(1)(g). The sales tax restriction was therefore upheld as a valid curative law, and the challenge to the exemption failed. Case-Laws VAT and Sales Tax Tue, 24 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159181