https://www.taxtmi.com/caselaws?id=99633 A continuance order under Article 286(2) could preserve only a sales tax that was lawfully levied on the relevant class of transactions immediately before the Constitution commenced. The Supreme Court held that the assessee's sales between 26 January 1950 and 31 March 1951 were not within the Bihar Sales Tax Act, 1947, before 26 January 1950, because they did not fall within the Act's definition of sale and were not covered by section 33 for a pre-Constitution levy. As no lawful pre-Constitution tax existed on that class of sales, the continuance order could not validate the later levy, and Bihar sales tax on those transactions was invalid. en-us Wed, 21 Nov 1962 00:00:00 +0530 Tue, 24 Sep 2013 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99633 A continuance order under Article 286(2) could preserve only a sales tax that was lawfully levied on the relevant class of transactions immediately before the Constitution commenced. The Supreme Court held that the assessee's sales between 26 January 1950 and 31 March 1951 were not within the Bihar Sales Tax Act, 1947, before 26 January 1950, because they did not fall within the Act's definition of sale and were not covered by section 33 for a pre-Constitution levy. As no lawful pre-Constitution tax existed on that class of sales, the continuance order could not validate the later levy, and Bihar sales tax on those transactions was invalid. Case-Laws VAT and Sales Tax Wed, 21 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99633