https://www.taxtmi.com/caselaws?id=127295 The amended sales tax definition of "dealer" validly covered a trader whose principal place of business was outside Punjab but whose goods were sold and actually delivered for consumption in Punjab. The amendment operated retrospectively from 26 January 1950, and the State Legislature was competent to enact it under Article 286(1) read with the constitutional Explanation. On that basis, notices issued under the Act were not ultra vires or without jurisdiction, because the petitioner fell within the statutory definition on its own showing. en-us Mon, 07 Jun 1954 00:00:00 +0530 Thu, 07 Mar 2013 09:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127295 The amended sales tax definition of "dealer" validly covered a trader whose principal place of business was outside Punjab but whose goods were sold and actually delivered for consumption in Punjab. The amendment operated retrospectively from 26 January 1950, and the State Legislature was competent to enact it under Article 286(1) read with the constitutional Explanation. On that basis, notices issued under the Act were not ultra vires or without jurisdiction, because the petitioner fell within the statutory definition on its own showing. Case-Laws VAT and Sales Tax Mon, 07 Jun 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127295