TaxTMI 
TaxTMI 
1971 (1) TMI 99
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....GDE, J.-This is an assessee's appeal by certificate, arising from a writ petition filed by the appellant in the High Court of Allahabad. The appellant is a partnership firm carrying on business of manufacturing flour etc. The dispute in this case relates to the sales tax levy on the appellant for four different periods, viz., from (1) April 1, 1956, to September 30, 1956; (2) October 1, 1956, to March 31, 1957; (3) April 1, 1957, to March 31, 1958; and (4) April 1, 1958, to March 31, 1959. In the writ petition the assessee challenged the validity of two notifications issued by the Government of U.P. The first of those notifications was published as Notification No. ST-909/X dated March 31, 1956, and the second was published a....
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....Government to impose sales tax on essential goods from April 1, 1956. Thereafter the State Government issued Notification No. ST-909/X dated March 31, 1956, under section 3 of the U.P. Sales Tax Act, 1948, imposing sales tax of six pies per rupee on sales of atta, maida and sooji. That notification was to take effect from April 1, 1956. As a result of that notification exemption given to atta, maida and sooji under Notification No. 911/X dated March 31, 1956, was withdrawn. The above Ordinance was replaced by an Act of the U.P. Legislature (Act No. 19 of 1956). That Act was known as U.P. Sales Tax (Amendment) Act, 1956. It was published in the U.P. Gazette extraordinary, dated May 28, 1956. On September 11, 1956, article 286 of the Constitu....
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....rned counsel for the appellant, challenged the validity of Notification No. 909/X dated March 31, 1956. That notification reads: "In exercise of the powers conferred by the second proviso to sub- section (1) of section 3 of the U.P. Sales Tax Act, 1948, as amended from time to time, and in supersession of all previous notifications on the subject, the Governor of Uttar Pradesh is hereby pleased to order that with effect from April 1, 1956, the rate of tax on the turnover in respect of the goods specified in the List below shall be six pies per rupee at all points of sale. LIST 1.. Foodgrains including cereals and pulses. 2. Atta, maida and sooji." As mentioned earlier this notification has been validated ....
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.... revived subject to its supersession by some other notification. Obviously reference to supersession of the Notification ST-909/X dated March 31, 1956, is wholly inconsistent with the language of section 3(1) of the U.P. Act No. 15 of 1958. It appears to be an error that has crept into the Act. As the intention of the Legislature is clear from the language of the provisions referred to earlier we must hold that Notification No. ST-909/X dated March 31, 1956, is revived with retrospective effect. Further, as seen earlier, Notification No. ST-6069/ X-1097-56 has already been struck down by the High Court as invalid. The same has not been revived by the Validation- Act. Hence it does not exist in law. For the reasons mentioned above we are ....