1960 (1) TMI 18

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..... petition seeks to vary the order by the Appellate Tribunal, whereby the dealer's appeal has been partly allowed and a sum of Rs. 67,774-11-1 has been held not liable to sales tax. The ground, on which the Tribunal has given the relief, is that the aforesaid amount represents the price of goods got through inter- State sales, and could not be charged because the prohibition under Article 286(2) had .....

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..... similar to section 22 of the Madras Act and so is the definition. It follows that the provisions of the Validation Act would be attracted to the tax levied on sales during 1954-55, which is within the period mentioned in the Act. Therefore the ground on which the dealer had been given relief in the case is legally incorrect and the part of the Tribunal's order in favour of the dealer is reversed. .....

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