The Madhya Pradesh General Sales Tax (Amendment and Validation) Ordinance, 1969 (No. 20 of 1969) is hereby repealed.
The Statement of Objects and Reasons appended to the Madhya Pradesh General Sales Tax (Amendment and Validation) Bill, 1969 (Madhya Pradesh Gazette, Extraordinary, dated 28th December, 1969, page 3020.), runs as follows :
"In Miscellaneous Civil Case No. 88 of 1964, Mohanlal Vishram v. Commissioner of Sales Tax, Madhya Pradesh (See 1969 24 S.T.C. 101), the Madhya Pradesh High Court held that the felling of standing timber trees, cutting them and converting them into ballies did not amount to a process of "manufacture". As this decision would have seriously affected the revenue of the State, it was proposed to amend the definition of the expression "manufacture" with retrospective effect.
2. It was also proposed to amend sections 8 and 18 suitably with a view -
(i) to afford some facilities to the business community in export trade outside India; and
(ii) to provide a specified period within which assessment shall be completed.
3. Opportunity was also availed of to make certain amendments to some other relevant provisions if the Act, to strengthen the tax collecting machinery and to prevent the evasion of tax by dealers.
4. As the matter was urgent and the Vidhan Sabha was not in session, the Madhya Pradesh General Sales Tax (Amendment and Validation) Ordinance, 1969 (No. 20 of 1969), was promulgated for the purpose. It is now proposed to replace the said Ordinance by an Act of the Legislature.
5. Hence this Bill."
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