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TMI Blog1972 (4) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner herein. It is aggrieved against the decision of the Sales Tax Appellate Tribunal, Madras, holding that the assessee is entitled to the benefits of the provision in section 3(3) of the Tamil Nadu General Sales Tax Act. The Tribunal purported to follow the decisions in Commercial Tax Officer v. Mettur Chemical & Industrial Corporation[1965] 16 S.T.C. 281. and Krishnaswami Naidu & Sons v. St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning of the explanation to section 3(3) and that the sale of such component would qualify for the concessional levy of tax under section 3(3). Subsequent to the decision of the Supreme Court aforesaid, the Madras Legislature has enacted Madras Act 27 of 1970 with a view to make its intention clear. Under that Act, it purports to amend the "explanation" to section 3(3) in a slightly different mann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the express retrospective effect given to the "explanation " as amended by Act 27 of 1970, it is contended by the Government Pleader on behalf of the State that the principle of the decisions above-referred to cannot any longer apply, and that on a proper application of the amended explanation, the groundnut oil not being identifiable, visually or by a mechanical process, in the finished prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be deemed to have been included in the principal Act as from the date of commencement of the principal Act. As pointed out by Lord Asquith of Bishopstone in East End Dwellings Co. Ltd. v. Finsbury Borough Council[1952] A.C. 109, 132.: "If you are bidden to treat an imaginary state of affairs as real, you must surely, unless prohibited from doing so, also imagine as real the consequences and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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