Validation Act cured the levy defect, allowing sales tax on explanation sales within the covered period.

Sales tax on Pakur stone chip transactions delivered in Bengal remained valid where the transactions were treated as explanation sales and fell within the period covered by the Sales Tax Laws Validation Act, 1956. The validating statute cured the defect in the levy, so the tax could lawfully be imposed on the covered transactions. A jurisdictional objection did not alter the result because no separate basis for preventive relief was shown once the challenge to the levy failed. The levy was upheld and the assessee's challenge failed.

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Issues: Whether the sales tax demanded on the transactions of Pakur stone chips delivered in Bengal was validly leviable after the Sales Tax Laws Validation Act, 1956 came into force.

Analysis: The transactions were treated as explanation sales and fell within the period covered by the Validation Act. The binding decision referred to held that the Validation Act had validated such transactions. On that basis, the respondents were entitled to levy tax and no ground was made out for interference by the Court. The reference to jurisdiction did not alter the result, as the proceedings complained of were not shown to warrant any preventive direction once the challenge to the levy failed.

Conclusion: The levy was upheld and the challenge failed, against the assessee.

Final Conclusion: The application was dismissed because the impugned sales tax levy on the covered transactions stood validated in law.

Ratio Decidendi: Transactions that are explanation sales and fall within the period covered by a validating statute remain taxable where the validating enactment has lawfully cured the defect in levy.

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