Goodyear India Ltd. Appellant vs State Of Haryana & Ors. Respondents

The Supreme Court addressed the validity of reassessment orders under the Haryana General Sales Tax Act, 1973, specifically Section 9, in light of prior High Court rulings that quashed a notification deemed ultra vires. The Court held that the sales tax authorities could not raise demands based on reassessment orders when original assessments had been validated, emphasizing that the retrospective validation of the notification was unconstitutional. Consequently, the Court upheld the High Court's decision to quash the assessment orders and directed the State to refund the collected taxes.