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1975 (11) TMI 101 - SC - VAT and Sales TaxWhether the Notification No. SRO-3908 dated December 7, 1957, issued by the Central Government in purported exercise of its powers under section 2 of the Union Territories (Laws) Act, 1950, is ultra vires? Held that:- Appeal allowed. Set aside the judgment of the Appellate Bench of the High Court and declare the notification dated December 7, 1957, and the subsequent notifications in so far as they withdrew the exemptions from tax mentioned above, to be unconstitutional.
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