1971 (7) TMI 142

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....AMBHAR DAYAL, C.J.-The judgment in this Miscellaneous Civil Case will also govern the disposal of Miscellaneous Civil Case No. 298 of 1969: (The Commissioner of Sales Tax, Madhya Pradesh v. Punjab Ginning and Pressing Factory, Khandwa). Both these are references raising the same point. The question referred is: "Whether hessian is covered by the term 'cloth' used in item No. 6 of Schedule I to the....

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....he Amendment Act which is as follows:   "(1) The amendments made by......section 9 in so far as it relates to hessian cloth shall be deemed to have formed part of the Principal Act, from the commencement thereof." In view of these amended provisions the decision of this court has become obsolete and the present cases must now be decided in view of the amended law. 3.. By the aforesaid a....