https://www.taxtmi.com/caselaws?id=101450 Article 286 did not invalidate sales tax assessments for completed pre-Constitution periods merely because the assessment orders were passed after 26 January 1950. A purported substitution of explanation (II) to section 2(g) of the Central Provinces and Berar Sales Tax Act failed for want of the required assent, and the attempted amendment was wholly ineffective; the unamended provision therefore continued in force and there was no question of revival. Mixing manganese ore during unloading and transport did not amount to manufacture of a new commercial commodity, as there was no transformation into a distinct marketable genus of goods. The goods were treated as present in the taxing State and identifiable with the contracts. en-us Fri, 29 Oct 1976 00:00:00 +0530 Sat, 14 Sep 2013 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101450 Article 286 did not invalidate sales tax assessments for completed pre-Constitution periods merely because the assessment orders were passed after 26 January 1950. A purported substitution of explanation (II) to section 2(g) of the Central Provinces and Berar Sales Tax Act failed for want of the required assent, and the attempted amendment was wholly ineffective; the unamended provision therefore continued in force and there was no question of revival. Mixing manganese ore during unloading and transport did not amount to manufacture of a new commercial commodity, as there was no transformation into a distinct marketable genus of goods. The goods were treated as present in the taxing State and identifiable with the contracts. Case-Laws VAT and Sales Tax Fri, 29 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101450