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TMI Blog1964 (6) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Act came into force on 1st April, 1958. 3.. In order to avoid the impact of the decision above-mentioned the General Sales Tax (Validation) Ordinance, 1964 (Ordinance No. 1 of 1964) was promulgated on the 1st January, 1964. It was subsequently replaced by the General Sales Tax (Validation) Act, 1964 (Act No. 8 of 1964). That Act received the assent of the Governor on 29th February, 1964, and was published in the Gazette dated the 3rd March, 1964. 4.. Section 3 of the Validation Act (omitting the proviso thereto) reads as follows: "Notwithstanding anything contained in any law, or in any judgment, decree or order of any court, authority or tribunal,- (a) all taxes assessed, levied or collected on the purchases of cashewnut with or wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1964 and Act No. 8 of 1964 should be considered as totally ineffective for the purpose of getting over the impact of the decision in Poulose Bros. v. State of Kerala [1963] 14 S.T.C. 40. 6.. We are inclined to accept this contention. In repealing the General Sales Tax Act, 1125, all that the Kerala General Sales Tax Act, 1963, said in section 61 of that Act is: "(1) The General Sales Act, 1125 (Act XI of 1125), is hereby repealed: Provided that such repeal shall not affect the previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken, including any appointment, notification, notice, order, rule, form, regulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Kerala [1963] 14 S.T.C. 40. that Act did not operate regarding the copra transactions of the petitioner and cannot be considered as the foundation for any right, title, obligation or liability in respect of those transactions. Section 4 of the Interpretation and General Clauses Act, 1125, also affords no assistance. All that it says is: "Where any Act repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not- (b) affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed." 7.. Such being the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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