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1967 (2) TMI 74 - SC - VAT and Sales Tax
Whether in extending the Madras Act in the manner and to the extent it did under section 2(1) of the Principal Act the Pondicherry Legislature abdicated its legislative power in favour of the Madras Legislature
Held that:- Appeal allowed. As if the Pondicherry Legislature had extended the Madras Act together with such amendments which might be made in that Act up to April 1, 1966. Since the Amendment Act was thus passed on the footing that there was in existence a valid Act, viz., the said Principal Act, it is impossible to conceive that it was or intended to be an independent legislation extending thereunder the Madras Act. The Amendment Act was and was intended to be an amendment of the Principal Act and it would be stretching the language of the Amendment Act to a breaking point to construe it as an independent legislation whereby the Madras Act was retrospectively brought into operation as from April 1, 1966. That being so, and on the view that the Principal Act was still-born, the attempt to revive that which was void ab initio was frustrated and such an Act could have no efficacy.