STATE OF MADRAS vs S. PADMANABHAN ETC. January 21, 1971

The Supreme Court upheld the validity of notification No. 976 issued under the Tamil Nadu General Sales Tax Act, 1959, stating that the notification, which came into force on April 1, 1959, was valid despite being dated earlier. The Court clarified that Section 53(4) of the Act allows notifications to take effect on the date of publication unless specified otherwise. The judgment of the Madras High Court, which had struck down the notification, was reversed, and the appeals were allowed.