https://www.taxtmi.com/caselaws?id=160657 A retrospective validating fiscal enactment may cure the basis of an adverse judicial interpretation if the Legislature alters the underlying legal basis and acts within its competence. The Gujarat Sales Tax (Validation) Ordinance and Act were therefore upheld as constitutionally valid. However, retrospective operation in taxation is construed strictly and cannot be extended beyond clear language or necessary implication. On the wording of the validation provision, it did not reopen completed and closed assessments treating milk powder as exempt, but it did bar refund claims where tax had already been assessed and recovered. en-us Fri, 17 Nov 2000 00:00:00 +0530 Sat, 21 Dec 2013 15:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160657 A retrospective validating fiscal enactment may cure the basis of an adverse judicial interpretation if the Legislature alters the underlying legal basis and acts within its competence. The Gujarat Sales Tax (Validation) Ordinance and Act were therefore upheld as constitutionally valid. However, retrospective operation in taxation is construed strictly and cannot be extended beyond clear language or necessary implication. On the wording of the validation provision, it did not reopen completed and closed assessments treating milk powder as exempt, but it did bar refund claims where tax had already been assessed and recovered. Case-Laws VAT and Sales Tax Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160657