1991 (1) TMI 385

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....Advocate (H.K. Puri, Advocate, with him), for the appellant in C.A. No. 2001 of 1980.   H.K. Puri, Advocate, for the appellant in C.A. Nos. 1066 and 1067 of 1980.   R.R. Aggarwal, Senior Advocate (R.S. Rana and Ashok K. Srivastava, Advocates, with him), for the respondents in all the appeals.   M.K. Garg, Advocate, for the appellant in C.A. Nos. 1225 to 1227 of 1980 and C.A....

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.... with retrospective effect, namely, from December 1, 1973. The amending Act contained a validation clause validating the imposition of the tax notwithstanding any judgment, decree or order of any court. The amending Act made exercise-books of all kinds taxable at 5 per cent. The appellants challenged the validity of the amending Act of 1976 on a number of grounds. A Division Bench of the High Cour....

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....aw material for the manufacture of exercise-books between December 1, 1973 and May 20, 1976, shall be adjusted against liability to pay sales tax on exercise-books made from locally purchased paper. The administrative instruction had been issued to mitigate the hardship likely to be caused to the dealers. It is urged on behalf of the appellants that the exercise-books were manufactured after purch....