https://www.taxtmi.com/caselaws?id=159770 The retrospective validating amendment was upheld as curing the earlier lack of express power to issue a retrospective notification, because the legislative scheme clearly intended to validate notifications made during the interregnum. On that basis, the notification substituting the textile entry, including fabrics coated with or impregnated with PVC, remained enforceable and sustained entry tax liability on PVC cloth. The court treated the amendment as effective to remove the defect identified in earlier decisions and to bring the goods within the expanded textile entry. The writ petitions therefore failed. en-us Wed, 25 Nov 1998 00:00:00 +0530 Sat, 30 Nov 2013 18:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159770 The retrospective validating amendment was upheld as curing the earlier lack of express power to issue a retrospective notification, because the legislative scheme clearly intended to validate notifications made during the interregnum. On that basis, the notification substituting the textile entry, including fabrics coated with or impregnated with PVC, remained enforceable and sustained entry tax liability on PVC cloth. The court treated the amendment as effective to remove the defect identified in earlier decisions and to bring the goods within the expanded textile entry. The writ petitions therefore failed. Case-Laws VAT and Sales Tax Wed, 25 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159770