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1984 (9) TMI 50 - SUPREME COURT
Constitutional validity of the Mysore Sales Tax (Amendment) Act, 1969
Held that:- We, accordingly, set aside the judgment and order of the High Court to the extent it upholds the validity of the impugned amendment with retrospective effect from 1st April, 1966, and to the extent it seeks to nullify the earlier judgment of the High Court. We declare that s. 2 of the impugned amendment to the extent that it imposes the higher levy of 45 per cent with retrospective effect from 1st April, 1966, and s. 3 of the impugned Act seeking to nullify the judgment and order of the High Court are invalid and unconstitutional.
We, accordingly, allow the appeals to this extent