It was given retrospective effect as from March 31, 1956.
ST 909/X dated March 31, 1956, under Section 3 of the U.P. Sales Tax Act, 1948, imposing sales tax of six pies per rupee on sales of atta, maida and sooji.
ST 909/X dated March 31, 1956, and the second was published as Notification No.
ST 6069/X 1097 56 dated September 30, 1956.
On September 30, 1956, the U.P. Government issued Notification No.
That numberification was to take effect from April 1, 1956.
That Act was known as U.P. Sales Tax Amendment Act, 1956.
The validity of Act No.
911/X dated March 31, 1956, was withdrawn.
The dispute in this case relates to the sales tax levy on the appellant for four different periods, viz.,
But in view of its companyclusion that the first numberification has been properly revalidated, it held that the appellant was number entitled to any relief.
The U.P. Sales Tax Act came into force on April 1, 1948.
Thereafter the Parliament passed the Essential Goods Declaration and Regulation of Tax on Sale and Purchase Act in order to give effect to Article 286 3 of the Constitution.
As a result of that numberification exemption given to atta, maida and sooji under Notification No.
That numberification was purported to have been issued under Section 3 A of the U.P. Sales Tax Act, 1948.
52 of 1952 was replaced by the Central Sales Tax Act.
ST 6069/X 1097 56 dated September 30, 1956, is invalid.
On January 5, 1957, the Central Act No.
The U.P. Sales Tax Amendment Ordinance No.
It was published in the U.P. Gazette extraordinary, dated May 28, 1956.
15 of 1958 was enacted.
In the writ petition the assessee challenged the validity of two numberifications issued by the Government of U. P. The first of those numberifications was published as Notification No.
Thereafter the U.P. Sales Tax Validation Act, 1958 U.P. Act No.
It was published in the U.P. Gazette on May 6, 1958.
from 1 April 1, 1956, to September 30, 1956 2 October 1, 1956, to March 31, 1957 3 April 1, 1957, to March 31, 1958 and 4 April 1, 1958, to March 31, 1959.
19 of 1956 referred to earlier was declared ultra vires the Constitution by the High Court of Allahabad on May 9, 1957.
ST 6069/X 1097 56 dated September 30, 1956, imposing single point tax on atta, maida and sooji with effect from October 1, 1956.
That Act and the numberifications issued on March 31, 1956, were attempted to be validated by the U.P. Sales Tax Amendment Act, 1957 Act No.
On September 11, 1956, Article 286 of the Constitution was amended thereby taking away the requirement of obtaining the prior assent of the President.
On June 7, 1948, the Province of U.P. issued Notification No.
ST 119/X 928 under Section 4 of that Act exempting atta, maida, sooji and bran and all cereals from payment of sales tax with effect from April 1, 1948.
That Act declared cereals, atta, maida, sooji and bran as essential goods.
Thereafter the State Government issued Notification No.
That Act again was declared ultra vires the Constitution by the Allahabad High Court.
19 of 1956 .
9 of 1956 was promulgated with the prior assent of the President authorising the State Government to impose sales tax on essential goods from April 1, 1956.
24 of 1957 which was published in the U.P. Gazette on September 3, 1957, after obtaining the assent of the President on August 31, 1957.
The above Ordinance was replaced by an Act of the U.P. Legislature Act No.
It received the assent of the President on May 3, 1958.
U.P. Act No.
In view of that Act numberlaw of a State Legislature imposing levy or authorising imposition of tax on sale or purchase of essential goods companyld take effect without the prior assent of the President.
It upheld the companytention of the appellant that the second Notification No.
15 of 1958 has been upheld both by the Allahabad High Court as well as by this Court.
S. Hegde, J. This is an assessees appeal by certificate, arising from a writ petition filed by the appellant in the High Court of Allahabad.
The appellant is a partnership firm carrying on business of manufacturing flour etc.
The High Court came to the companyclusion that though the first numberification was struck down by that companyrt earlier, it has number been revalidated by the U.P. Sales Tax Validation Act, 1958, and hence the validity of that numberification is number open to challenge.
