GOODYEAR INDIA LIMITED vs STATE OF HARYANA .

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 were valid, emphasizing that the retrospective validation of the notification by the Haryana Legislature 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.