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    <title>1958 (5) TMI 39 - CALCUTTA HIGH COURT</title>
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    <description>Sales tax on Pakur stone chip transactions delivered in Bengal remained valid where the transactions were treated as explanation sales and fell within the period covered by the Sales Tax Laws Validation Act, 1956. The validating statute cured the defect in the levy, so the tax could lawfully be imposed on the covered transactions. A jurisdictional objection did not alter the result because no separate basis for preventive relief was shown once the challenge to the levy failed. The levy was upheld and the assessee&#039;s challenge failed.</description>
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    <pubDate>Thu, 29 May 1958 00:00:00 +0530</pubDate>
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      <title>1958 (5) TMI 39 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=127773</link>
      <description>Sales tax on Pakur stone chip transactions delivered in Bengal remained valid where the transactions were treated as explanation sales and fell within the period covered by the Sales Tax Laws Validation Act, 1956. The validating statute cured the defect in the levy, so the tax could lawfully be imposed on the covered transactions. A jurisdictional objection did not alter the result because no separate basis for preventive relief was shown once the challenge to the levy failed. The levy was upheld and the assessee&#039;s challenge failed.</description>
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      <pubDate>Thu, 29 May 1958 00:00:00 +0530</pubDate>
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