1991 (1) TMI 385

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..... s, some of them have been referred to in the impugned judgment upholding the validity of levy of tax with retrospective effect. - Civil Appeal No. 1243 of 1980, C.A. Nos. 1066, 1067, 1225-1227, 1244, 2001, 2447 of 1980, - - - Dated:- 8-1-1991 - SINGH K.N. AND RAMASWAMY K. JJ. Satish Chandra, Senior Advocate (H.K. Puri, Advocate, with him), for the appellant in C.A. No. 2001 of 1980. .....

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..... ooks was exempted from sales tax provided if the exercise-books were made from paper purchased within Uttar Pradesh. On May 20, 1976, the State Legislature enacted the U.P. Sales Tax (Amendment and Validation) Act (No. 23 of 1976), which imposed a levy of sales tax on exercise-books with retrospective effect, namely, from December 1, 1973. The amending Act contained a validation clause validating .....

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..... ective effect. We, therefore, find no merit in these appeals. Learned counsel for the appellants urged that in order to avoid hardship to dealers, the State Government issued an administrative instructions to the Commissioner of Sales Tax that the tax levied on paper which was raw material for the manufacture of exercise-books between December 1, 1973 and May 20, 1976, shall be adjusted against .....

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