TMI Blog1984 (8) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of the Sales Tax Tribunal dated 22nd February, 1977, whereby it referred the following question for the opinion of this Court: "Whether under the facts and circumstances of the present case, the provisions of Haryana General Sales Tax Act, 1973, could be made applicable in view of the fact that the assessment already stood finalised before coming into force of the new Act?" For apprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ab General Sales Tax Act, 1948. Subsequent to the assessment orders, the Haryana Legislature framed its own Act known as the Haryana General Sales Tax Act of 1973 (hereinafter referred to as the Haryana Sales Tax Act), which came into operation with effect from 5th May, 1973. In Haryana Sales Tax Act the definition of "dealer" was materially changed and the legislature expressly made the same oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years 1967-68 and 1968-69 could not be reopened as the assessment orders had become final before the Haryana Sales Tax Act came to be enacted and in support of his submission placed reliance on State of Punjab v. S.D.S. Gupta AIR 1970 SC 1641 and Sri Vijayalakshmi Rice Mills v. State of A.P. AIR 1976 SC 1471. In our opinion, the ratio of these two decisions is not attracted to the facts of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), wherein it has been expressly held that the legislative power to impose tax also includes within itself the power to tax retrospectively. Mr. Ajay Mittal, Advocate, then urged that since section 40 of the Haryana Sales Tax Act was given retrospective effect from 1st March, 1968, so while acting under this provision the Deputy Excise and Taxation Commissioner (Appeals) could reopen the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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