https://www.taxtmi.com/caselaws?id=288416 Retrospective validation of sales tax on oil cakes and foreign liquor remains constitutionally valid where the Legislature is competent to impose the tax prospectively and cures the defect in the parent statute through an express validating amendment. Reference to pre-existing notifications to identify taxable entries does not constitute delegation or abdication of legislative power. Article 14 is not violated without a factual basis showing arbitrary or hostile discrimination in the classification of goods. A statutory review mechanism for prior assessments is valid where it permits assessing authorities to align assessments with the amendment while preserving an opportunity of hearing and does not direct judicial outcomes. en-us Wed, 04 Apr 1973 00:00:00 +0530 Fri, 05 Jun 2020 12:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288416 Retrospective validation of sales tax on oil cakes and foreign liquor remains constitutionally valid where the Legislature is competent to impose the tax prospectively and cures the defect in the parent statute through an express validating amendment. Reference to pre-existing notifications to identify taxable entries does not constitute delegation or abdication of legislative power. Article 14 is not violated without a factual basis showing arbitrary or hostile discrimination in the classification of goods. A statutory review mechanism for prior assessments is valid where it permits assessing authorities to align assessments with the amendment while preserving an opportunity of hearing and does not direct judicial outcomes. Case-Laws VAT and Sales Tax Wed, 04 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288416