General Sales Tax (Validation) Act, 1964

No: 8 Dated: Mar, 03 1964

THE GENERAL SALES TAX (VALIDATION) ACT, 1964

(Act 8 of 1964)

    An Act to validate the assessement, levy and collection already made, and to enable the assessment, levy and collection, of tax on the purchases of certain goods made on or after the 1st day of April, 1958 and before the 1st day of Aprtl, I963.

    Preamble.-WHEREAS it is expedient to validate the assessment, levy and collection already made, and to enable the assessment, levy and collection, of tax on the purchases of certam goods made on or after the 1st day of April, 1958 and before the 1st day of Apnl, 1963, for the purposes heremafter appearing;

BE it enacted in the Fifteenth Year of the Republic of lndia as follows:-

1. Short title.-This Act may be called the General Sales Tax (Validation) Act, 1964.

2. Act X I of 1125 and notification issued thereunder to be deemed to have effect subject to certain ammdments.-Notwithstandmg anything contamed in any law or in any judgment, decree or order of any court, authonty or tribunal,-

(1) the provisions of the General Sales Tax Act, 1125 (Act XI of 1125), hereinafter referred to as the said Act, shall, for the purposes of, and in relation to, the assessment, levy and collection of tax under the said Act on the purchases of cashewnut with or without shells, cocoanut or copra, made on or after the l st day of April, 1958 and before the 1st day of April, 1963, be deemed to have effect as if- 

(i) for items 35 and 37 of Schedule I of the said Act as it stood before it was amended by the General Sales Tax (Amendment) Act 1962 (Act 13 of 1962), the following items and explanations had been substituted wtth effect on and from the I st day of Apnl, 1958, namely:-

"35. Cocoanut and copra    ......................  4

Explanation.-Whcre a tax has been levied in respect of copra, the tax, if any, levied and collected in respect of the cocoanut from which such copra is produced shall be refunded.

37. Cashewnut with or without shells ..................... 4

Explanation.-Where a tax has been levied in respect of cashewnut without shell (cashewnut kernel), the tax, if any, levied and collected in respect of the cashewnut with shell from which such kernel is produced shall be refunded. " ,