https://www.taxtmi.com/caselaws?id=425094 A validating amendment enacted while an appeal was pending could not revive an entry tax law already declared unconstitutional, because a stay of operation does not erase the judgment or restore legislative power. The interim appellate arrangement permitting assessment and restraining refund did not authorise re-enactment or retrospective validation. After omission of Entry 52 from List II by the Constitution (One Hundred and First Amendment) Act, 2016, the State had no surviving legislative competence to enact sections 5 and 6 of the West Bengal Finance Act, 2017. Section 19 was treated as transitional only and not a fresh source of power. The validating and retrospective provisions were therefore unconstitutional, ultra vires and void. en-us Fri, 25 Mar 2022 00:00:00 +0530 Thu, 08 Sep 2022 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425094 A validating amendment enacted while an appeal was pending could not revive an entry tax law already declared unconstitutional, because a stay of operation does not erase the judgment or restore legislative power. The interim appellate arrangement permitting assessment and restraining refund did not authorise re-enactment or retrospective validation. After omission of Entry 52 from List II by the Constitution (One Hundred and First Amendment) Act, 2016, the State had no surviving legislative competence to enact sections 5 and 6 of the West Bengal Finance Act, 2017. Section 19 was treated as transitional only and not a fresh source of power. The validating and retrospective provisions were therefore unconstitutional, ultra vires and void. Case-Laws VAT and Sales Tax Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425094