Supreme Court of India
M/s. J. K. Jute Miills Co. Ltd v. The State of Uttar Pradesh and Another
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What the Court ordered
In the result we must hold that the Validation Act is intra vires, and the impugned notification dated .March 31, 1956, stands validated by it.
Judgment, page 16
From the headnote
Sales Tax-Enactment enabling Government to fix rate of tax by notification-Notification declared invalid by court-Enactment validating notification-Retrospective operation-Validity of enact ment-U. P. Sales Tax (Validation) Act, I958 (U. P. IS of 1958), s. 3-U.P. Sales Tax Act, 1948 (U.P. r5 of I948), s. 3A-Con stitution of India, Seventh Schedule, List II. Entry 54. In exercise of the power conferred by s. 3A(2) of the U.P. Sales Tax Act, r948, which enabled the State Government, by notification, to fix the rate of the tax to be levied on the sales of goods specified in the section not
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