https://www.taxtmi.com/caselaws?id=155250 An amended sales tax proviso could not be applied to sales completed before the prescribed declaration form became operative on 26 April 1978, so the State assessment was valid only for later sales. The same sale could not be subjected to both Central Sales Tax and Orissa Sales Tax for the same period; once the transactions were exigible under the State Act after the operative date, the overlapping Central assessment could not stand. The assessments were set aside and the matter was remitted for fresh assessment distinguishing sales before and after 26 April 1978. en-us Tue, 21 Jul 1987 00:00:00 +0530 Mon, 02 Sep 2013 16:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155250 An amended sales tax proviso could not be applied to sales completed before the prescribed declaration form became operative on 26 April 1978, so the State assessment was valid only for later sales. The same sale could not be subjected to both Central Sales Tax and Orissa Sales Tax for the same period; once the transactions were exigible under the State Act after the operative date, the overlapping Central assessment could not stand. The assessments were set aside and the matter was remitted for fresh assessment distinguishing sales before and after 26 April 1978. Case-Laws VAT and Sales Tax Tue, 21 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155250