Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1971 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (1) TMI 98 - SC - VAT and Sales TaxValidity of Notification No. 976 issued under the provisions of the Tamil Nadu General Sales Tax Act, 1959 which was to come into force on April 1, 1959 questioned - Held that:- Appeals are allowed and the decision of the High Court is hereby reversed as the notification in question was stated to come into force on April 1, 1959. Besides, it was published on that very day. Therefore, in terms of clause (b) it came into force only on April 1, 1959, and not earlier. No one has challenged nor indeed it can be disputed that on April 1, 1959, a valid notification could be issued under section 17 of the Act. For this reason alone the validity of the notification must be upheld.
|