SHELAT J.M.,J.

(1) ON 16/08/1962 the administration of Pondicherry became vested in the government of India by virtue of de jure transfer. The Pondicherry Administration Act, 42 of 1962 constituted that territory as a separate centrally administered unit and under the Union Territories Act, 20 of 1963 a legislative assembly wag set up for that area. The assembly under that Act acquired the power of enacting laws in respect of items in Lists 11 and III of the Seventh Schedule to the Constitution. The assembly thereafter passed the Pondicherry General Sales Tax Act, 10 of 1965 (hereinafter referred to as the Principal Act) which was published on 3/06/1965 after receiving the Presidents assent on 25/05/1965. Section 1(2) of that Act provided that the Act would come into force on such date as the government may notification appoint Section 2(1) provided that:`The Madras General Sales Tax Act, 1959 (No. 1 of 1,959) (hereinafter refered to as the Act) as in force in the State of Madras immediately before the commencement of this Act shall extend to and come into force in the Union Territory of Pondichery subjectto thefollowingmodifications and. adaptations,.........