https://www.taxtmi.com/caselaws?id=100750 A notification issued under the Tamil Nadu General Sales Tax Act, 1959 was upheld because it was published in the Gazette on the very day the Act came into force, and the governing provision made publication the operative event. Although the notification was dated earlier and stated that it would take effect from 1 April 1959, that earlier date did not invalidate it once the Act was in force on that day. The Supreme Court of India therefore treated the notification as valid and operative from the commencement date, reversed the High Court, dismissed the writ petitions, and upheld the levy under the new Act. en-us Thu, 21 Jan 1971 00:00:00 +0530 Wed, 18 Sep 2013 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100750 A notification issued under the Tamil Nadu General Sales Tax Act, 1959 was upheld because it was published in the Gazette on the very day the Act came into force, and the governing provision made publication the operative event. Although the notification was dated earlier and stated that it would take effect from 1 April 1959, that earlier date did not invalidate it once the Act was in force on that day. The Supreme Court of India therefore treated the notification as valid and operative from the commencement date, reversed the High Court, dismissed the writ petitions, and upheld the levy under the new Act. Case-Laws VAT and Sales Tax Thu, 21 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100750