Supreme Court · 1968 INSC 208 · Decided 26 August 1968

State of Rajasthan v. The Mewar Sugar Mills LTD., Bhopalsagar

Court
Supreme Court of India
Citation
1968 INSC 208 · [1969] 1 S.C.R. 845
Case number
CIVIL APPEAL No. 1068/1966
Decided
26 August 1968
Bench
J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 226

Headnote

General Clauses Act, 1897, s. 22-Scope of-Rules under s. 26(5) of Rajasthan Sales Tax Act 29 of 1954 published before commencement of Act-Rule 1 providing rules would come into force on date of publ1- . clltion-1/ rules valid and effective from date of commencement of Act. The Rajasthan Sales Tax o~ the P=idcnt on December 22, 1954, but it came into effect on April 1, 1955 under a notification of the State Government under s. 1(3) of the Act. On March 28, 1955, before the Act came into force, certain rules called the 'Rajasthan Sales Tax Rules, 1955' were published in the .Gazette and

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