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1967 (8) TMI 101 - SC - VAT and Sales TaxWhether Notification No. 3483-E & T-54/723(CH), dated the 5th August, 1954, whereby exemption from sales tax granted by the Government in respect of edible oils was abolished in the case of such edible oils produced in ghanis run by mechanical process was intra vires and not a law made by the Legislature of the State which requires the previous assent of the President of India? Held that:- Appeal partly allowed. The respondents are not liable to pay tax on sales of edible oil produced in ghanis run by mechanical power effected by them before September 11, 1956. But they are liable to pay tax on such sales made after September 11, 1956.
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