1956 (9) TMI 53

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....t the order of Kapur, J., dismissing the appellant's petition in which he challenged the levy of sales tax upon agricultural machinery in which he deals. The petition was dismissed on the ground that the petitioner had not exhausted his remedy under the Sales Tax Act. Kapur, J., followed a decision of this Court in Kandhari Oil Mills v. Excise & Taxation Commissioner(1). Mr. Manmohan Singh Gujr....

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....e of the community. He has drawn our attention to Central Act 52 of 1952 by means of which certain goods which are essential for the life of the community have been exempted from sales tax. Agricultural implements and agricultural machinery are among the commodities so exempted. The Act under which this tax is levied is Act 46 of 1948 (The East Punjab General Sales Tax Act) as amended by Act 19 of....

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....en so inserted". This Act was passed on the 20th November, 1952. In the meantime the Central Act 52 of 1952 had been passed and section 3 of this Act reads "No law made after the commencement of this Act by the legislature of a State imposing, or authorising the imposition of, a tax on the sale or purchase of any goods declared by this Act to be essential for the life of the community shall have e....

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.... the embargo on such Acts had been placed by the Central Act 52 of 1952. The amending Act (Punjab Act 19 of 1952) however provided that the upper limit of two pice in the rupee shall be deemed to have been included in the original Act from the very beginning. The defect, if any existed, was therefore removed with retrospective effect. The removal of the defect does not mean that the Act was ena....