Notw1thstandmg anything contamed in any law or in any judgment, dec1ee or order of any court, authonty or tribunal,- ( 1) the provisions of the General Sales Tax Act, 1125 (Act XI of 1125), hereinafter referred to as the said Act, shall, for the purposes of, and in relation to, the assessment, levy and collection of tax under the said Act on the purchases of cashewnut with or without shells, cocoanut or copra, made on or after the l st day of April, 1958 and before the 1st day of April, 1963, be deemed to have effect as if- * Published in the Gazette Extraordinary dated 3rd March, 1964.
Received the assent of the Governor on the 29th day of February,
1964.
For Statement of Objects and Reasons-See Gazette extraordinary dated 1st February, 1964.
For Report of the Select Committee and the Bill as reported by the Select Comm1ttee-See Gazette Extraordmary dated 21st February, 1964.
102 ( z) for items 35 and 37 of Schedule I of the said Act as it stood before it was dmended by the General Sales Tax (Amendment) Act 1962 (Act 13 of 1962), the following items and explanatwns had been substituted wtth effect on and from the I st day of Apnl, 1958, namely:- "35. Cocoanut and copt a 4.
Explanatzon.-Whcre a tax has been lev1ed in respect of copra, the 1 ax, if any, levied and collected in respect of the cocoanut from which such copra 1s produced shall be refunded.
37. Cashe'Anut with or without shells 4.
E>.planatzon.-V\ here a tax has been lev1ed m respect of cashew~ nut w1thout shell (cashewnut kernel), the tax, 1f any, levted and collected in respect of the cashewnut with shell from which such kernel IS p10d uced shall be refunded. " ,
(zz) for items 71 and 79 of the satd Schedule as amended by the General Sales Tax (Amendment) Act, 1962 (Act 13 of 1962), the following ttems and explanatwns had been substituted w1th effect on and from the I st day of Apnl, 1962, namely :-- " 71. Cashewnut with or w1thout shells 4.
Exp!anatzon -Where a tax has been levted m respect of cashew nut without shell ( cashewnut kernel), the tax, tf any, lev ted and collected in respect of the cashewnut wnh shell from "Which such kernel is produced shall be refunded.
79 Cocoanut and copra 2.
Explanatzon.-Where a tax has been levted in respect of copra, the tax, if any, levied and collectt>d m respect of the cocoanut from which such copra ts produced shall be refunded. " ;
(2) notification No. Hl~I5501/58JRD (Notification II) dated the 1st Apnl, 1958, issued under dame (vzz) of section 5 of the said Act, shall, for the purposes of, and m relation to, the assessment, levy and collect ton of tax under the satd Act on the purchases of cashewnut wtth or wtthout shells, cocoanut or copra made on or after the I st day of Apnl, 1958 and before the 1st day of Apnl, 1962, be deemed to have effect as 1f for the words " cocoanut includmg cop1 a " and "cashewnut including its kernel" m that notification, the words 'cocoanut and copra " and "cashewnut w1th or w1thout shells" were respectively substituted ;
(3) notification No. 8572J57JH2JRD (Notification I) dated the 30th September, 1958, issued under ~ectton G of the sa1d Act, shall, for the put poses of, and m relatiOn to, the assessment, levy and collection of tax under the said Act on the purchases of cocoanut or copra made on 01 after theist dayofOctober, 1958and before the lstdayof Aprill962, be deemed to have effect as if for the words "cocoanut includin~ copra" in both places where they occur m that notification, the words "cocoanut and copra" wet e substituted,
(4) nottfication No. G.O.MS. 323/Revenue dated the 31st March, 1962, issued unde1 clause (vzz) of secti0n 5 of the sa1d A<..t, shall, for the purposes of, and m relatton to, the assessment, levy and collection of !
i I I I !
-------------------- '\ 103 tax under the said Act on the purchases of cashewnut with or without shells, cocoanut or copra made on or after the lst day of Apnl, 1962 and before the bt day of Apnl, I 963, be deemed to have effect as if for the w01ds "cashewnut mcludmg Its kernels" and "cocoanut including copta" m that notification, the words "cashewnut with or without ~hells" and "cocoanut and copra" w~re respectively substituted.