1956 (7) TMI 43

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....because the Bihar Sales Tax Act of 1947 as amended by the Bihar Sales Tax (Amendment) Act of 1949 was made applicable to Chota Nagpur Division by the Governor of Bihar under sub-section (1) of section 92 of the Government of India Act, 1935, by a notification dated the 22nd of March, 1949. It was submitted by learned counsel, therefore, that the revenue authorities could not impose sales tax upon ....

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.... this Act on sales which have taken place in Bihar after the date so notified." By virtue of a notification issued under sub-section (3) of section 1 the Act came into force with effect from the 1st of July, 1947. On the same date as this notification another notification was issued which was made by the Governor of Bihar under section 92(1) of the Government of India Act extending the statute ....

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....immediately preceding the date of such commencement, on sales which have taken place both in and outside Bihar exceeded Rs. 10,000 shall be liable to pay tax under this Act on sales which have taken place in Bihar on and from the date of such commencement." By virtue of section 16 of the Amendment Act this amendment was made applicable with retrospective effect. It is necessary to quote section 16....