https://www.taxtmi.com/caselaws?id=148558 A preliminary notification expressing an intention to amend a sales tax schedule under section 6(2) of the Punjab General Sales Tax Act, 1948 was treated as only a statutory step and not as enforceable law. Because such a notification did not have the force of law, it did not fall within the inclusive definition in section 2(g) of the Punjab Reorganisation Act, 1966 and could not continue in force under section 88 after reorganisation. The successor authority therefore had to issue a fresh three months' notice before making the amendment; absent that notice, the amendment was invalid. en-us Wed, 07 Aug 1968 00:00:00 +0530 Tue, 30 Apr 2013 12:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148558 A preliminary notification expressing an intention to amend a sales tax schedule under section 6(2) of the Punjab General Sales Tax Act, 1948 was treated as only a statutory step and not as enforceable law. Because such a notification did not have the force of law, it did not fall within the inclusive definition in section 2(g) of the Punjab Reorganisation Act, 1966 and could not continue in force under section 88 after reorganisation. The successor authority therefore had to issue a fresh three months' notice before making the amendment; absent that notice, the amendment was invalid. Case-Laws VAT and Sales Tax Wed, 07 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148558