STATE OF MAHARASHTRA ETC. vs THE CENTRAL PROVINCES MANGANESE ORE CO. LTD.

The Supreme Court held that Article 286 of the Constitution does not apply retrospectively and thus does not aid the assessee in avoiding sales tax on 'Oriental Mixture' of manganese ore. The Court found that there was no repeal of the existing Explanation when the substitution by the amending Act failed, allowing the sale to be taxed under the existing provision. The Court dismissed the assessee's appeals and allowed the State's appeals, affirming the taxability of the sales in question.