https://www.taxtmi.com/caselaws?id=163976 The retrospective amendment to the definition of "manufacture" in section 2(17) of the Bombay Sales Tax Act was upheld because the Legislature could validly amend the charging provision retrospectively and cure the defect identified by the earlier interpretation excluding lacquering of polyester film. A validating amendment is not an unconstitutional legislative overruling where it alters the statutory basis of the prior decision and removes the flaw on which that decision rested. In the absence of constitutional prohibition or want of legislative competence, retrospective taxing legislation is permissible. The challenge to the amendment therefore failed. en-us Fri, 31 Jul 2009 00:00:00 +0530 Tue, 04 Nov 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163976 The retrospective amendment to the definition of "manufacture" in section 2(17) of the Bombay Sales Tax Act was upheld because the Legislature could validly amend the charging provision retrospectively and cure the defect identified by the earlier interpretation excluding lacquering of polyester film. A validating amendment is not an unconstitutional legislative overruling where it alters the statutory basis of the prior decision and removes the flaw on which that decision rested. In the absence of constitutional prohibition or want of legislative competence, retrospective taxing legislation is permissible. The challenge to the amendment therefore failed. Case-Laws VAT and Sales Tax Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163976