1975 (7) TMI 128

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..... red 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 officer while completing these assessments had relied upon a notification issued by the State Government u .....

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..... 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, levy or collection of sales tax as the assessments were made after the validating provision came into for .....

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..... ncement 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, accordingly- (a) all acts, proceedings or things done or action taken by the State Government or by any other office .....

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