TaxTMI 
TaxTMI 
1982 (8) TMI 207
X X X X Extracts X X X X
X X X X Extracts X X X X
....ll Bench is: "Whether the Punjab General Sales Tax (Haryana Amendment and Validation) Act, 1972 (Haryana Act No. 19 of 1972), is ultra vires of the Constitution of India in so far as it imposes retrospectively the sales tax on wheat thresher discs and pumping sets?" 2.. The chequered history of this case giving rise to the issue aforesaid needs recounting, albeit briefly. This writ petition was ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of threshers and discs be exempted. Consequently those writ petitions in which the sole challenge was to the imposition of sales tax on wheat threshers and discs were rendered infructuous and disposed of as such. The rest of the writ petitions in which other contentions were available were referred back to the Division Bench for determination on merits. 4.. In the present writ petition the chal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....it petitions formulated for decision by the Bench was as under: "Whether the retrospective effect given to the definition of 'dealer' in section 2(c) of the Haryana General Sales Tax Act, 1973, with effect from the 7th September, 1955, by virtue of the first clause of sub-section (3) of section 1 thereof suffers from the vice of unconstitutionality?" After an exhaustive discussion on principle a....