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1972 (12) TMI 65 - SC - VAT and Sales TaxValidity of section 3-AB of the U.P. Sales Tax Act, 1948 challenged - Held that:- Appeal dismissed. As this section as it now stands incorporates into itself the impugned notifications. Those notifications have now become part of that section. To find out the scope and effect of that section, we have not only to read the section but we have also to read the concerned notifications. If so read, as it should be, it is clear that the section not only levies tax on the bricks at the prescribed rates, it also provides for the quantification of tax. The law is given retrospective effect. The fact that in those notifications it is mentioned that they were issued in pursuance of the power conferred under section 3-A does not in any way take away the intended legal effect. The intention of the Legislature is clear.
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