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1969 (8) TMI 73 - SC - VAT and Sales TaxLevy and collection of tax and penalties - Held that:- Appeal allowed. The High Court held that because under the general sales tax law of the State eggs were not taxable except at the last point of purchase in the State, they were not taxable in the course of inter-State sale. But that view cannot now be sustained in view of the provisions of section 6 of the principal Act as amended by the Ordinance. Since the assessment has not been made in accordance with the provisions of the Ordinance which retrospectively amends the provisions of sections 6, 8 and 9 of the principal Act it is necessary to set aside the order passed by the sales tax authorities, the Tribunal and the High Court, and to direct that assessment of tax be made in the manner provided by the Central Sales Tax Act, 1956, as amended by the Ordinance.
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