1. Short title.—This Act may be called the Sales-Tax Laws Validation Act, 1956.
2. Validation of State laws imposing, or authorising the imposition of, taxes on sale or purchase
of goods in the course of inter-State trade or commerce.—Notwithstanding any judgment, decree
or order of any court, no law of a State imposing, or authorising the imposition of, a tax on the sale or
purchase of any goods where such sale or purchase took place in the course of inter-State trade or
commerce during the period between the 1st day of April, 1951 and the 6th day of September, 1955, shall
be deemed to be invalid or ever to have been invalid merely by reason of the fact that such sale or
purchase took place in the course of inter-State trade or commerce; and all such taxes levied or collected
or purporting to have been levied or collected during the aforesaid period shall be deemed always to have
been validly levied or collected in accordance with law.
Explanation.—In this section, ‘law of a State’ in relation to a State specified in Part C of the
First Schedule to the Constitution, means any law made by the Legislative Assembly, if any, of that
State or extended to that State by a notification issued under section 2 of the Part C States (Laws)
Act, 1950 (30 of 1950).
3. [Repeal of Ordinance 3 of 1956.] Rep. by the Repealing and Amending Act, 1960 (58 of 1960), s. 2
and the First Schedule (w.e.f. 26-12-1960).