https://www.taxtmi.com/caselaws?id=127627 The Bihar Sales Tax Act, 1947 was extended to the Chota Nagpur Division, and although a defect was noticed in the notification under section 4(1), the Bihar Sales Tax (Amendment) Act, 1948 substituted that provision and expressly deemed the amendment always to have formed part of the principal Act from its commencement. Once the amendment was validly extended to Chota Nagpur, the retrospective deeming clause operated there as well, so the charging provision was treated as effective from the original commencement date in that area and prior assessments were validated. en-us Fri, 06 Jul 1956 00:00:00 +0530 Wed, 13 Mar 2013 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127627 The Bihar Sales Tax Act, 1947 was extended to the Chota Nagpur Division, and although a defect was noticed in the notification under section 4(1), the Bihar Sales Tax (Amendment) Act, 1948 substituted that provision and expressly deemed the amendment always to have formed part of the principal Act from its commencement. Once the amendment was validly extended to Chota Nagpur, the retrospective deeming clause operated there as well, so the charging provision was treated as effective from the original commencement date in that area and prior assessments were validated. Case-Laws VAT and Sales Tax Fri, 06 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127627