CHIEF COMMISSIONER UNION TERRITORY, CHANDIGARH vs SIALKOT SILK STORES, CHANDIGARH

The Supreme Court held that the notification issued by the State Government under Section 6 of the Punjab General Sales Tax Act, 1948, indicating an intention to amend the Schedule, did not constitute 'law in force' for the newly formed Union Territory of Chandigarh. The Court ruled that without a subsequent notification amending the Schedule, the earlier notification lacked legal effect. Consequently, the appeal was dismissed, affirming the High Court's decision that sales tax could not be levied on pure silken fabrics as the necessary legal framework was not in place post-reorganization.