https://www.taxtmi.com/caselaws?id=367375 A competent legislature may retrospectively amend a tax statute to remove the defect underlying an adverse judicial decision, provided the amendment stays within constitutional limits. Applying that principle, the Madhya Pradesh VAT Validation Act, 2017 was upheld because it retrospectively gave effect to the explanation requiring input tax rebate in mixed manufacturing to be apportioned between taxable and tax-free goods. The validating legislation lawfully neutralised the basis of the writ petitioners' claim, and they were not entitled to full input tax rebate without apportionment. en-us Thu, 12 Jul 2018 00:00:00 +0530 Sat, 16 Mar 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367375 A competent legislature may retrospectively amend a tax statute to remove the defect underlying an adverse judicial decision, provided the amendment stays within constitutional limits. Applying that principle, the Madhya Pradesh VAT Validation Act, 2017 was upheld because it retrospectively gave effect to the explanation requiring input tax rebate in mixed manufacturing to be apportioned between taxable and tax-free goods. The validating legislation lawfully neutralised the basis of the writ petitioners' claim, and they were not entitled to full input tax rebate without apportionment. Case-Laws VAT and Sales Tax Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367375