https://www.taxtmi.com/caselaws?id=161922 Retrospective validation of Haryana sales tax provisions was ineffective because the amendments did not cure the statutory defect underlying the earlier Supreme Court ruling on purchase tax on paddy. A legislature may validate a levy only if it has competence and removes the basis of the prior judicial decision; a bare attempt to override judgments and bar refunds by declaration is impermissible legislative nullification. On that basis, the validating clauses and retrospective amendment were held ultra vires to the extent they sustained levy and denied refund for the period ending 31 March 1991, and the demand notices under them were quashed. en-us Fri, 17 Dec 2004 00:00:00 +0530 Thu, 27 Feb 2014 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161922 Retrospective validation of Haryana sales tax provisions was ineffective because the amendments did not cure the statutory defect underlying the earlier Supreme Court ruling on purchase tax on paddy. A legislature may validate a levy only if it has competence and removes the basis of the prior judicial decision; a bare attempt to override judgments and bar refunds by declaration is impermissible legislative nullification. On that basis, the validating clauses and retrospective amendment were held ultra vires to the extent they sustained levy and denied refund for the period ending 31 March 1991, and the demand notices under them were quashed. Case-Laws VAT and Sales Tax Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161922