Validation of assessments under the Orissa Sales Tax Act, 1947

Notwithstanding anything contained in any judgment, decree or order of any court, the word "manufacturer" occurring against item 33 in the Schedule to the notification of the Government of Orissa in the Finance Department No. 5602-F., dated the 28th July 1947 as amended by notification of the Government of Orissa in the Finance Department No. 8728-F., dated the 1st July 1949 shall mean, and shall always be deemed to have meant a person who by his own labour works up materials into suitable forms and a person who owns or runs a manufactory for the purpose of business with respect to the articles manufactured therein.