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1968 (9) TMI 94 - SC - VAT and Sales TaxWhether the provisions of the Assam Sales Tax Act, 1947 were validly extended to the Shillong Administered Areas? Whether the Dominion of India was entitled to exercise extra-provincial jurisdiction over the Shillong Administered Areas on April 15, 1948, which was the material date? Held that:- Appeal dismissed.The appeals against the assessments were also filed after the amendment. It is therefore not correct to say that the amending Act has been given a retrospective effect and the Assistant Commissioner of Taxes was therefore right in asking the appellant to comply with the provisions of the amended section 30 of the Act before dealing with the appeals. The expression "otherwise directed" only means that the appellate authority can ask the assessee to deposit a portion of the amount and not the whole, but the section gives no power to the appellate authority to permit the assessee to furnish security in lieu of cash amount of tax.
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