https://www.taxtmi.com/caselaws?id=156121 Explanation II to section 2(c) of the Orissa Sales Tax (Amendment and Validation) Act, 1979 was upheld as a valid validating and clarificatory provision. The Court held that an explanation may remove ambiguity, suppress mischief, and advance the remedy, and in appropriate cases may function as a substantive adjunct to the main definition. Retrospective operation and validation of prior assessments were not unconstitutional merely because they enlarged the practical reach of the definition of dealer. Deeming the Central and State Governments and their employees acting in official capacity as dealers disclosed no illegality, discrimination, or lack of legislative competence, so the constitutional challenge failed. en-us Wed, 19 Jul 1989 00:00:00 +0530 Thu, 17 Oct 2013 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156121 Explanation II to section 2(c) of the Orissa Sales Tax (Amendment and Validation) Act, 1979 was upheld as a valid validating and clarificatory provision. The Court held that an explanation may remove ambiguity, suppress mischief, and advance the remedy, and in appropriate cases may function as a substantive adjunct to the main definition. Retrospective operation and validation of prior assessments were not unconstitutional merely because they enlarged the practical reach of the definition of dealer. Deeming the Central and State Governments and their employees acting in official capacity as dealers disclosed no illegality, discrimination, or lack of legislative competence, so the constitutional challenge failed. Case-Laws VAT and Sales Tax Wed, 19 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156121