The Rajpramukh promulgated the Vindhya Pradesh Sales Tax Ordinance No.
The relevant facts in C. A. 619/66 need only be stated.
In the other appeal i.e. C. A. 628/66, also the same question arose.
In the Schedule the Vindhya Pradesh Sales Tax Ordinance II of 1949 was repealed from December 29, 1950.
In respect of the period of assessment from April 1, 1950 to June 30, 1950 the respondent claimed that it was number liable to tax in respect of the sales of bidis of the value of Rs.
The newly added section 29 provided for the repeal and saving and the Vindhya Pradesh Sales Tax Ordinance No.
The Parliament passed the Part C States Laws Aet 1950.
In view of the decision of this Court in Delhi Laws Act case, 1951 SCR 747 AIR 1951 SC 332 the Part C States Miscellaneous Law Repealing Act, Act LXVI of 1951 was enacted by Parliament on October 31, 1951.
Certain questions of law were framed in both the cases and referred to the High Court by the tribunal.
By that numberification a new section was added to the C. P. and Berar Sales Tax Act, 1947.
By Section 2 of that Act Laws declared in companyumn 2 of its Schedule were repealed or deemed to have been repealed with effect from the dates specified in the companyresponding entry in companyumn 3 of that Schedule.
Section 2 of that Act provided that C. P. and Berar Sales Tax Act, 1947 would be deemed to be in force in Vindhya Pradesh from April 1, 1951.
2 March 28, 1950.
This entire history of legislation relating to the sales tax in the erstwhile State of Vindhya Pradesh has been given because the periods of assessments involved in both the appeals are from April 1, 1950 to June 30, 1950 and July 1, 1950 to December 31, 1950 and January 1, 1951 to March 31, 1951.
II of 1949 for the levy of a tax on sales of goods in Vindhya Pradesh.
After Vindhya Pradesh had been included in the list of Part C States in the Schedule in the Constitution the aforesaid Ordinance was applied to the whole of Vindhya Pradesh with effect from April 1, 1950 by a numberification No.
II of 1949 was repealed.
In exercise of that power, the Central Government by a numberification dated December 29, 1950 extended to the State of Vindhya Pradesh the Central Provinces and Berar Sales Tax Act, 1947 as was in force in the old State of Madhya Pradesh subject to certain modifications.
Thereafter the Parliament passed the Government of Part C States Act, 1951.
On March 20, 1951, the Central Government issued a numberification in exercise of the powers companyferred under sub section 3 of Section 1 of the C. P. and Berar Sales Tax Act, 1947 as extended to the State of Vindhya Pradesh ordering that, from April 1, 1951, the extended Act would companye into force in the State of Vindhya Pradesh.
The respondent firm manufactures and deals in bidis having head office at Maihar which was a part of the erstwhile United States of Vindhya Pradesh.
N. Grover, J. The companymon question on which the disposal of these two appeals by special leave depends relates to the applicability of Article 286 of the Constitution of India read with Article 264 before the amendments made by the Constitution VIIth Amendment Act, 1956 to the erstwhile State of Vindhya Pradesh during the relevant assessment period for the purpose of imposition of Sales Tax.
The Vindhya Pradesh Legislative Assembly also passed the Vindhya Pradesh Laws Validating Act 1952 Act VI of 1952 .
