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1968 (3) TMI 92 - SUPREME COURTWhether clause (ii) of the Explanation 11 to section 2(h), U.P. Sales Tax Act, provides for taxing sales in which goods were manufactured or produced in U.P. but for which the contract for sale was made after the goods had left the State? If the reply to the above is in affirmative, whether this provision is ultra vires? Held that:- Appeal dismissed. Present case falls within the general principle that the presumption against a retrospective construction has no application to enactments which affect only the procedure and practice of courts. For "it is perfectly settled that if the Legislature forms a new procedure, that, instead of proceeding in this form or that, you should proceed in another and a different way, clearly there bygone transactions are to be sued for and enforced according to the new form of procedure. Alterations in the form of procedure are always retrospective, unless there is some good reason or other why they should not be"
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