A provision once declared unconstitutional could not be brought to life by mere administrative instructions

In spite of the enunciation of law in ACC, Entry 25 has not stood revived or restored into the Sixth Schedule of the Act. Therefore the Authorities under the Act cannot levy tax under the Act in regard to transfer of property in goods involved in processing photo negatives and supplying of photo prints and photographs, as if Entry 25 has stood restored in the Sixth Schedule to the Act. Karnataka High Court Golden Colour Labs and Studio and others Vs. The Commissioner of Commercial Taxes Dated- 30 July, 2003 Equivalent citations: ILR 2003 KAR 4883, 2003 134 STC 570 Kar Autho...