SALES TAX OFFICER, WARD 2 MORADABAD AND 2 ORS. vs ORIENTAL COAL CORPORATION MORADABAD.

The Supreme Court held that Clause (b) of Section 9(1) of the Central Sales Tax Act, 1956 is operative only from 7.9.76, thus an unregistered dealer is not liable to pay tax for the assessment years 1967-68 and 1968-69. The Court dismissed the appeals, affirming that the amendment does not have retrospective effect as it lacks explicit language indicating such intent. The judgment relied on State v. Kasturi Lal Har Lal, [1987] 67 STC 154 SC, establishing that amendments must be clearly stated to be retrospective to be applied as such.