Section 9A(i) in Gujarat Sales Tax (Amendment) Act, 1972
(i)where a tax on the sale or purchase, of any declared goods levied, assessed, reassessed or collected under this Actor under any earlier law after the date of coming into force of section 15 of the Central Sales Tax Act, 1956 (Act LXX, IV of 1958) and before the date of coining into force of the Gujarat Sales Tax. (Amendment) Act, 1972 (Guj. 9 of 1972) (hereinafter in this section referred to as the specified period) had been actually levied, assessed, reassessed or collected at one stage only and that stage was the stage which is specified in section 9 as substituted by the Gujarat Sales Tax (Amendment) Act, 1972 (Guj. 9 of 1972) (hereinafter in this section referred to as the new section 9), then, the levy, assessment, reassessment or collection of the said tax and all the proceedings held and orders made for making such levy, assessment, reassessment or collection shall be deemed to be, and shall he deemed always to have been, valid as if the new section 9 had formed part of this Act, or, as the case may be, the provisions corresponding to the provisions of the new section 9 had formed part of the earlier law, at the time, when the said tax wits levied, assessed, reassessed or collected or the said proceedings were held or orders were made; and such levy, assessment, ???, collection, proceedings and orders shall not be deemed to be, and shall be deemed never to have been, invalid or inconsistent with the provisions of section 15 of the Central Sales Tax Act, 1956, (Act LXX, IV of 1958) and shall not be called in question merely on the ground ??? this Act or, as the case may be, the earlier law under which the said tax was levied, assessed, ??? or ??? did not at that time specify the precise one stage at which such tax shall he levied, assessed, reassessed or collected;
