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1977 (1) TMI 129 - SC - VAT and Sales TaxWhether the enhanced rate under notifications dated 8th June, 1948, and 30th June, 1948, issued under section 3-A of the U.P. Sales Tax Act, 1948, are applicable to the sales of goods mentioned in paragraph 2 above which took place before 8th June, 1948, and 30th June, 1948? Whether sub-section (ii) of section 3-A of the U.P. Sales Tax Act, 1948, empowers Provincial Government to fix the rate of sales tax in respect of an assessment year or in respect of certain specified sales only? Held that:- Appeal is allowed and the impugned judgment of the High Court dated February 11, 1970, is set aside. When section 31 of the Act is clearly valid and is retroactive, and the legislature has shown the intention of restoring the assessments and orders made under the provisions of sub-section (1) of section 7 (as it stood prior to its amendment by section 7 of U.P. Act 19 of 1956) as good and valid assessments in law, as if they had been duly made, that was enough to set the controversy at rest and there is nothing wrong with the view which has been taken by the Additional Judge (Revisions) in his order dated December 28, 1968.
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