2425 of 1997, which had been dismissed on 14.2.1997, a Division Bench of the High Court of Andhra Pradesh dismissed the writ petition filed by the petitioner herein, through which challenge had been made to the demand of dif ference of sales tax, which had occasioned as a result of an Amendment of Entry 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, by Act No.
By virtue of Section 1 f of the Amend ment Act of 1996, the provisions of the Act, other than those mentioned in sub clause 1 , were to companye into force with effect from 1.8.1996 and those provisions include amended Entry 37 supra .
1999 1 SCR 63 The following Order of the Court was delivered Following its earlier judgment in Writ Petition No.
It also is number disputed that the amendment made by the 1996 Act was in exercise of its legislative powers by the State legislature.
That the State legislature had the power to amend the Andhra Pradesh General Sales Tax Act is number in dispute.
The validity of the amendment had number been questioned either in the writ petition or even before us.
27 of 1996.
