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1978 (10) TMI 132 - SC - VAT and Sales TaxWhether the amendment of item 30 in Schedule B to the Punjab General Sales Tax Act, 1948, hereinafter referred to as the Act, invalid? Held that:- Appeal dismissed. No "deeming" provision could be brought to our notice, as there is none, to show that the notification issued by the erstwhile State Government of Punjab could be deemed to be one issued by the new Government of the Union Territory. For many other purposes there are "deeming" provisions in Central Act 31 of 1966, e.g., sections 59(1), 74(1) and 92. But no provision is to be found to show that by a legal fiction the first notification of intention issued by the erstwhile State Government could be deemed to be a notification issued by the new Government. The argument thus presented by Mr. Anand must be rejected.
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