Legislature / Amendments cannot directly overrule a Court decision : SC

In the Indian Aluminium Co. and others v. State of Kerala and others [(1996) 7 SCC 637], there is a long discussion coupled with a large number of judgments on validation acts. Cawasji‘s case was dealt with in para 52 in the following terms: “In D. Cawasji & Co. v. State of Mysore the High Court in a writ filed by the appellant had held that the State Government was devoid of power under Section 19 of the Sales Tax Act to collect sales tax and excise duty which is not a part of the selling price. Mandamus for refund was issued. Appeal filed in this Court was withdrawn and the Sales...