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1964 (4) TMI 93 - SUPREME COURTWhether in view of Article 295(2) of the Constitution the exemption granted by the agreement of April 7, 1947, still continued and the assessments made against the respondent for the years 1950-51 to 1956-57 must therefore be quashed? Held that:- Appeal allowed. Considering the effect of this agreement after April 1, 1950, in view of the legislative provisions made thereafter, and we have held therein that though the agreement of April 7, 1947, might cast an obligation on the Government of India under Article 295(l)(b), the legislative provisions made from April 1, 1950, would supersede the agreement and thereafter the legislative provisions would prevail in spite of the obligation cast on the Government of India by Article 295(l)(b). The principle of that decision in our opinion applies to Article 295(2) also under which the obligation in the present case devolved on the Part B State of Madhya Bharat, and in that view the legislative provisions made by the M.B. Sales Tax Act, 1950, or the Madhya Pradesh General Sales Tax Act, 1958, would prevail as against the agreement.
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