https://www.taxtmi.com/caselaws?id=442785 A validating amendment can neutralise an earlier judicial ruling if the legislature has competence and retrospectively removes the defect on which that ruling rested. The Supreme Court treated the Himachal Pradesh Passengers and Goods Taxation (Amendment and Validation) Act, 1997 as a lawful retrospective cure, with enlarged definitions and Section 3(1A) sustaining the levy under Entry 56 of List II. It further held that free transport provided to employees and their children fell within the tax net because the provision applied to non-fare-paying passengers through a notional fare mechanism. The challenge that the levy was really on vehicles failed because the charge remained on passengers and goods, with vehicle owners only acting as collection machinery. en-us Wed, 06 Sep 2023 00:00:00 +0530 Fri, 08 Sep 2023 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442785 A validating amendment can neutralise an earlier judicial ruling if the legislature has competence and retrospectively removes the defect on which that ruling rested. The Supreme Court treated the Himachal Pradesh Passengers and Goods Taxation (Amendment and Validation) Act, 1997 as a lawful retrospective cure, with enlarged definitions and Section 3(1A) sustaining the levy under Entry 56 of List II. It further held that free transport provided to employees and their children fell within the tax net because the provision applied to non-fare-paying passengers through a notional fare mechanism. The challenge that the levy was really on vehicles failed because the charge remained on passengers and goods, with vehicle owners only acting as collection machinery. Case-Laws Indian Laws Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442785