https://www.taxtmi.com/caselaws?id=101755 A notice of intention to amend Schedule B under the Punjab General Sales Tax Act, 1948 did not itself have operative force; the exemption list changed only when a further notification was issued after the statutory notice period. Because the earlier notification had not matured into an amendment before State reorganisation, it was not a law in force within section 88 of the Punjab Reorganisation Act, 1966. The reorganisation provision protected only existing laws, and there was no deeming rule carrying forward the uncompleted notice as a valid notification of the Union Territory administration. Accordingly, the August 24, 1966 notification could not be relied on, and the January 4, 1968 amendment was invalid. en-us Mon, 23 Oct 1978 00:00:00 +0530 Fri, 13 Sep 2013 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101755 A notice of intention to amend Schedule B under the Punjab General Sales Tax Act, 1948 did not itself have operative force; the exemption list changed only when a further notification was issued after the statutory notice period. Because the earlier notification had not matured into an amendment before State reorganisation, it was not a law in force within section 88 of the Punjab Reorganisation Act, 1966. The reorganisation provision protected only existing laws, and there was no deeming rule carrying forward the uncompleted notice as a valid notification of the Union Territory administration. Accordingly, the August 24, 1966 notification could not be relied on, and the January 4, 1968 amendment was invalid. Case-Laws VAT and Sales Tax Mon, 23 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101755