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1995 (9) TMI 291 - SC - VAT and Sales TaxWhether section 22 qualifies section 6 in any manner? Whether it makes the appellant-corporation liable to issue declaration forms for purchases made prior to April 23, 1984? Held that:- The High Court has understood section 22 to mean that unless the existence of circumstances mentioned in proviso (a) are made out in these proceedings, the appellant-corporation would be bound by any contract made by Ganesh Flour Mills for supply of any goods prior to its vesting in the Central Government which is unagreeable as reading of section 22 shows that unless ratified in writing within thirty days of the appointed day, no contract entered into by Ganesh Flour Mills prior to January 28, 1984 (appointed day) shall be binding upon the Central Government/Government company. The appeals are accordingly allowed in part. It is declared that in respect of the contracts entered into and supplies received by the appellant-corporation on or after April 23, 1984, the appellant-corporation shall either furnish form III-Kha or if it cannot do so, it shall reimburse the respondents-writ petitioners in full for the difference amount of tax which the respondents were made to pay to the State on account of the appellant's failure to furnish declaration forms to the respondents in that behalf. But so far as the orders placed or supplies made prior to April 23, 1984 is concerned, the appellant-corporation is not liable either to furnish the declaration forms to the respondents-writ petitioners or to reimburse them in any manner.
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