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Report No. 61

4.6. Madras view.-

The Madras view, however, is different.1 The Madras view makes a distinction between amendments of a substantial character and others; and, according to the discussion in a Madras case2, subsequent amendments of the State Act would apply only if they do not make any substantial change.

1. (a) Haji J.A. Kareem Sait v. C.T.O., AIR 1967 Mad 171 (175), para. 9 (Veeraswami and Natesan JJ.).

(b) State of Madras v. M. Angappa Chettiar, 1968 STC 22 (Mad).

(c) D.H. Shah & Co. v. State of Madras, (1967) 2 MUJ 261.

(d) K.A. Ramadu Chettiar v. State of Madras, (1967) 2 MI4. 315.

2. Haji J.A. Kareem Sait v. C.T.O., AIR 1961 Mad 171.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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