https://www.taxtmi.com/caselaws?id=199790 The State Legislature could validly validate and apply retrospectively the amended sales tax provision to textile turnover for a past period when textiles were not yet declared goods. Section 15 of the Central Sales Tax Act did not bar the levy because the relevant assessment period predated the goods acquiring declared-goods status, and no constitutional or statutory restriction then operated. The later change in the legal character of textiles did not undo the competence to enact a retrospective measure for that earlier period, since the legal fiction operated only on a time when the tax could lawfully have been imposed. The challenge failed and the assessee obtained no relief. en-us Thu, 11 Nov 1971 00:00:00 +0530 Tue, 13 Mar 2018 11:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199790 The State Legislature could validly validate and apply retrospectively the amended sales tax provision to textile turnover for a past period when textiles were not yet declared goods. Section 15 of the Central Sales Tax Act did not bar the levy because the relevant assessment period predated the goods acquiring declared-goods status, and no constitutional or statutory restriction then operated. The later change in the legal character of textiles did not undo the competence to enact a retrospective measure for that earlier period, since the legal fiction operated only on a time when the tax could lawfully have been imposed. The challenge failed and the assessee obtained no relief. Case-Laws VAT and Sales Tax Thu, 11 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199790