https://www.taxtmi.com/caselaws?id=149770 Under section 9(2) of the Central Sales Tax Act, 1956, the applicable State sales tax law remained the Rajasthan Sales Tax Act as it stood on 1 July 1957, not as amended in 1969, when determining the right to seek a reference. The retrospective substitution in the Central Sales Tax (Amendment) Act, 1969 did not enlarge the class of persons entitled to apply for reference. Separately, the limitation period for applications under section 15(1) of the Rajasthan Sales Tax Act was extended from 60 to 120 days with effect from 2 May 1969, so applications filed after the Board's order of 19 March 1969 were within time. en-us Thu, 21 May 1970 00:00:00 +0530 Fri, 03 May 2013 13:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149770 Under section 9(2) of the Central Sales Tax Act, 1956, the applicable State sales tax law remained the Rajasthan Sales Tax Act as it stood on 1 July 1957, not as amended in 1969, when determining the right to seek a reference. The retrospective substitution in the Central Sales Tax (Amendment) Act, 1969 did not enlarge the class of persons entitled to apply for reference. Separately, the limitation period for applications under section 15(1) of the Rajasthan Sales Tax Act was extended from 60 to 120 days with effect from 2 May 1969, so applications filed after the Board's order of 19 March 1969 were within time. Case-Laws VAT and Sales Tax Thu, 21 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149770