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1966 (10) TMI 137 - SC - VAT and Sales TaxPeriod of limitation - Held that:- Appeal dismissed. It is well-recognised that a proviso is added to a principal clause primarily with the object of taking out of the scope of that principal clause what is included in it and what the Legislature desires should be excluded. Consequently, even if it be held that the effect of the Amending Act was that, under the principal clause of section 19(1), the reassessment of the under-assessed or escaped turnover in the case of the respondent could be taken up within a period of five calendar years, that provision became ineffective because of the continued existence of the proviso. The Amending Act had not come into force when the High Court decided the petition, and consequently, the High Court had no occasion to consider its effect. The second piece of legislation brought to our notice was the Madhya Pradesh General Sales Tax (Second Amendment) Act, 1964 (Act 20 of 1964), by which also section 19(1) of the new Act was slightly amended. That amendment, however, has no bearing on the point which we are called upon to decide in this appeal, and consequently, needs no consideration.
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