https://www.taxtmi.com/caselaws?id=288416 Retrospective validation of sales tax on oil cakes and foreign liquor was upheld where the Legislature cured defects in the principal statute through an amending enactment. The court noted that power to impose a tax prospectively includes power to validate and levy it retrospectively, and that reference to earlier notifications did not amount to abdication of legislative function because the validation was done by the Legislature itself. The Article 14 challenge failed for want of a factual basis showing hostile discrimination, and the provision requiring review of earlier assessments was held valid because it only brought assessments into conformity with the validating law without directing 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 was upheld where the Legislature cured defects in the principal statute through an amending enactment. The court noted that power to impose a tax prospectively includes power to validate and levy it retrospectively, and that reference to earlier notifications did not amount to abdication of legislative function because the validation was done by the Legislature itself. The Article 14 challenge failed for want of a factual basis showing hostile discrimination, and the provision requiring review of earlier assessments was held valid because it only brought assessments into conformity with the validating law without directing judicial outcomes. Case-Laws VAT and Sales Tax Wed, 04 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288416