1963 (3) TMI 36

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....ak Hotel, Bhatinda, through Hari Chand partner of the firm, and is directed againt the order of the Assessing Authority proceeding to assess the petitioner-firm to sales tax with effect from the 1st April, 1959, to the 31st March, 1960. Two contentions have been advanced by the learned counsel for the petitioner, namely: (i) that the petitioner was exempted from the levy of sales tax under sect....

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....Schedule B to the Principal Act was omitted and this omission was made retrospective. [Item . 49 is to be deemed to be emitted with effect from the 1st day of April, 1959, by reason of section 1(2) of the Amending Act] It is significant that at the time when the exemption was granted, section 1(2) of the Amending Act was t on the statute book. The exemption, therefore, could be and was validly gra....

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....er a tax retrospectively by recourse to the deeming provision which merely withdrew the exemption. I cant attribute to the Legislature an intention to take away the exemptions enjoyed by persons who were lawfully exempted from the tax under the Act. If the Legislature wanted to do so, it would have expressly said so. There is provi- sion in the Amending Act authorizing levy of sales tax retrospect....