Supreme Court Upholds State in Sales Tax Validation Act Case — Retrospective Validation of Tax Notification Upheld. U.P. Sales Tax (Validation) Act, 1958 validly cured defect in notification dated March 31, 1956 by retrospectively validating it under Section 3A of U.P. Sales Tax Act, 1948; State Legislature competent to enact retrospective tax law under Entry 54 List II....
The dispute arose from the imposition of sales tax on jute goods in Uttar Pradesh. The petitioner, a company incorporated under the Indian Companies Act with its registered office at Kanpur, carried o...
