1972 (4) TMI 92

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....ed by RAMANUJAM, J.-The State is the petitioner herein. It is aggrieved against the decision of the Sales Tax Appellate Tribunal, Madras, holding that the assessee is entitled to the benefits of the provision in section 3(3) of the Tamil Nadu General Sales Tax Act. The Tribunal purported to follow the decisions in Commercial Tax Officer v. Mettur Chemical & Industrial Corporation[1965] 16 S.T.C. 2....

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....dentifiable constituent" within the meaning of the explanation to section 3(3) and that the sale of such component would qualify for the concessional levy of tax under section 3(3). Subsequent to the decision of the Supreme Court aforesaid, the Madras Legislature has enacted Madras Act 27 of 1970 with a view to make its intention clear. Under that Act, it purports to amend the "explanation" to ....

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....en the principal Act of 1959 was brought into force. In view of the express retrospective effect given to the "explanation " as amended by Act 27 of 1970, it is contended by the Government Pleader on behalf of the State that the principle of the decisions above-referred to cannot any longer apply, and that on a proper application of the amended explanation, the groundnut oil not being identifiable....

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....ignored and the amended explanation, by a legal fiction, has to be deemed to have been included in the principal Act as from the date of commencement of the principal Act. As pointed out by Lord Asquith of Bishopstone in East End Dwellings Co. Ltd. v. Finsbury Borough Council[1952] A.C. 109, 132.: "If you are bidden to treat an imaginary state of affairs as real, you must surely, unless prohibi....