https://www.taxtmi.com/caselaws?id=40033 Retrospective enhancement of sales tax on arrack was held unconstitutional because it did not cure the defect that had invalidated the earlier levy; a mere steep increase in rate cannot sustain amounts already collected or erase the legal effect of the prior ruling. The provision purporting to nullify the earlier judgment and deny refund was also invalid, because a validating law must remove the basis of invalidity rather than simply override a binding judicial decision or retain unlawfully collected tax. A validating enactment is sustainable only when it cures the underlying illegality. en-us Wed, 26 Sep 1984 00:00:00 +0530 Mon, 23 Mar 2015 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40033 Retrospective enhancement of sales tax on arrack was held unconstitutional because it did not cure the defect that had invalidated the earlier levy; a mere steep increase in rate cannot sustain amounts already collected or erase the legal effect of the prior ruling. The provision purporting to nullify the earlier judgment and deny refund was also invalid, because a validating law must remove the basis of invalidity rather than simply override a binding judicial decision or retain unlawfully collected tax. A validating enactment is sustainable only when it cures the underlying illegality. Case-Laws VAT and Sales Tax Wed, 26 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40033