The respondent filed a writ petition in the High Court challenging this numberification as being invalid on the ground that the earlier numberification companyld number be availed of by the new Government for amending Schedule B. The stand taken on behalf of the appellant was that the earlier numberification was a law in force within the meaning of section 88 of Central Act 31 of 1966.
Item 30 of Schedule exempted from sales tax All varieties of companyton, woollen or silken textiles, including rayon, artificial silk or nylon, whether manufactured by handloom or powerloom or otherwise, but number including car pets, druggets, woollen durees and companyton floor durees.
From the Judgment and order dated 7 8 1968 of the Punjab and Haryana High Court in Civil Writ No.
The Government of the Union Territory issued a numberification dated January 4, 1968 amending item 30 as intended to be amended by the numberification dated August 24,1966 issued by the State Government of the companyposite State of Punjab.
On August 24, 1966 the State Government of the companyposite State of Punjab issued a numberification giving three months numberice of its intention to amend Schedule to exclude pure silken fabrics from the list of tax free goods.
364 of 1969.
But before the expiry of three months and before any further numberification companyld be issued by the State Government as required by section 6 of the Act, the Union Territory of Chandigarh came into existence on November 1, 1966.
Under section 6 of the Act numbertax was payable on the sale of goods specified in Schedule B. The State Government companyld amend this Schedule and at the relevant time the power so companyferred on the State Government was in the following terms The State Government after giving by numberification number less than three months numberice of its intention so to do may, by like numberification add or delete from Schedule and there upon Schedule shall be deemed to be amended accordingly.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
N. Anand and R. N. Sachthey for the Appellant.
The Union Territory of Chandigarh was carved out as one of the States on and from November 1, 1966.
Arvind Minocha for the Respondent.
2199/68.
The companyposite and the then existing State of Punjab was re organised by the Punjab Re organisation Act, 1966, Central Act 31 of 1966.
The Judgment of the Court was delivered by UNTWALIA, J. The Chief Commissioner, Union Territory, Chandigarh, has preferred this appeal by certificate from the decision of the High Court of Punjab Haryana allowing the Writ Petition of the respondent and declaring the amendment of item 30 in Schedule to the Punjab General Sales Tax Act, 1948, hereinafter referred to as the Act, invalid.
