https://www.taxtmi.com/caselaws?id=162319 A retrospective amendment could not validly revive a levy on processing and supplying photographs, photo prints and photo negatives after the underlying entry had already been declared unconstitutional for want of legislative competence. The later legal development relied on by the State did not automatically restore the deleted entry, and no fresh valid re-enactment had been made to cure the earlier invalidity. As a result, the retrospective tax levy could not stand, and the assessments and demand notices founded on the impugned amendment and circular were invalid and set aside. en-us Fri, 19 Aug 2005 00:00:00 +0530 Fri, 19 Apr 2024 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162319 A retrospective amendment could not validly revive a levy on processing and supplying photographs, photo prints and photo negatives after the underlying entry had already been declared unconstitutional for want of legislative competence. The later legal development relied on by the State did not automatically restore the deleted entry, and no fresh valid re-enactment had been made to cure the earlier invalidity. As a result, the retrospective tax levy could not stand, and the assessments and demand notices founded on the impugned amendment and circular were invalid and set aside. Case-Laws VAT and Sales Tax Fri, 19 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162319