Supreme Court · 1973 INSC 51 · Decided 16 March 1973
Commercial Tax-Officer, BANGALORE,. ETC. ETC. v. Sri Venkateswara Oil Mills & ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 51 · [1973] 3 S.C.R. 742
- Case number
- CIVIL APPEAL No. 2593/1972
- Decided
- 16 March 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Sales Tax (Amendment) A.ct, 1959, s. 10 and Mysore Sales Tax Rules 1957, r. JS-Retrospective amendment-Jn correcting mis· takes it is the law as amended that has lo be applied-Rule 38 has to be read with s. 10 of amending Act-A.ssessees cannot have· adi·antate of s. ins. 10(1). After the decision of this Court in Yadalam Lakshminarasimhiah Setty's case the President 'of India on June 9, 1969 promulgated tbe Cen· tral Sales Tax (Amendment) Ordinance 1969 with tbe object of super· seding the effect of that decision and to bring to tax sales
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