Retrospective sales tax amendment governed oil-cake classification, and the reference was answered under the amended statutory entries.

Retrospective amendment and validation of the Schedule B sales tax entries controlled the classification of oil-cake for the assessment years in question. The amended statutory entries, substituted by later enactments and validated retrospectively, displaced the assessee's reliance on the earlier wording. On that basis, the reference was answered against the assessee and in favour of the revenue, as the applicable law for the relevant period was the amended and validated entries.

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Issues: Whether the references concerning the classification of oil-cake under Schedule B had to be answered in light of the amended sales tax entries, and whether oil-cake fell within the substituted entries.

Analysis: The entries in Schedule B were amended and validated by the Haryana Amendment and Validation Act, 1972, by which the relevant entries were substituted retrospectively. A later enactment also replaced the old entries with corresponding new ones. In view of the amended statutory position, the entries applicable to the assessment years in question no longer supported the assessee's contention. The retrospective validation and substitution controlled the answer to the questions referred.

Conclusion: The questions were answered against the assessee and in favour of the department.

Final Conclusion: The reference was disposed of by applying the amended and validated sales tax entries, and the classification issue was resolved in favour of the revenue.

Ratio Decidendi: Where the relevant taxing entries have been retrospectively amended and validated, the reference must be answered on the basis of the amended law as it stood for the period in question.

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