1975 (7) TMI 128

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....in the district of Koraput and is registered as a dealer under the Central Sales Tax Act (hereafter referred as the "Central Act") and has been assigned Registration Number K.O.C. II-18. Along with other commodities, it deals in oil-seeds. Assessments under the Central Act for the years 1971-72 and 1972-73 were completed on 11th September, 1972, and 17th August, 1973, respectively. The assessing o....

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....ions advanced in support of the stand that the notification is valid. We adopt the reasonings given in the said decision and hold that the notification is not a valid one as it is contrary to the provisions of section 15(b) of the Central Act. 3.. In the said decision, we did not examine the applicability of the Central Sales Tax (Amendment) Act of 1972 validating the assessments, reassessments....

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....such assessment, reassessment, levy or collection under the provisions of the principal Act before the commencement of this section shall be deemed to be as valid and effective as if such assessment, reassessment, levy or collection or action or thing had been made, taken or done under the principal Act as amended by clause (a) of section 11 and clause (a) of section 12 of this Act and, accordingl....