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1975 (12) TMI 143 - SC - VAT and Sales Tax
Whether the appellant, the Northern Railway, Jodhpur, is liable to pay sales tax on the sales of unserviceable materials and scrap, etc., for the period in question?
Held that:- Appeal dismissed. There can be no dispute that the legislature was competent to give retrospective effect to the definition of "business" introduced by the amending Act. Thus the High Court was right in its conclusion.