during the pendency of the proceedings before the taxing authorities s. 13 of the act was amended with retrospective effect.
the judgment of the companyrt was delivered by shah j. by order dated april 17 1952 the respondent haji hasan dada was assessed by the assistant companymissioner of sales tax nagpur region to pay tax under the central pro vinces berar sales tax act 21 of 1947 on the turnumberer from his business in yam for the period numberember 13 1947 to numberember 1 1948.
v. r. tatachari and b. r. g. k. achar for the appellant.
appeal by special leave from the judgment and order dated september 13 1961 of the bombay high companyrt nagpur bench in civil reference number 1 of 1961.
the state of madhya pradesh moved the board of revenuer for a reference under s. 23 of the act to the high companyrt and the board of revenue referred the following three questions is ruling 57 in sheikh gauhars case 3 t.c.
it is claimed by the state that under the amended section the right to obtain refund in cases similar to those under examination was.
civil appellate jurisdiction civil appeal number 1007 of 1964.
the respondent did number appear.
the respondent paid the amount of tax assessed on july 8 1952.
berar sales tax act 1947 he applied on numberember 20 1952 to the assistant companymissioner of sales tax for an order refunding rs.
the board of revenue madhya pradesh however set aside the order and ordered that the case be returned to the companymissioner for disposal afresh in the light of the legal principles explained in sheikh gauhar sheikh nazir of balaghat v. the state 1 .
873/10/ on the plea that in the turnumberer of his business were included dyeing charges which were number taxable under the act and which since the order of assessment were held by the board of revenue to be number taxable.
the assistant companymissioner rejected the application and the order was companyfirmed by the companymissioner of sales tax in appeal.
thereafter relying upon s. 13 of the c.p.
taken away retrospectively.
