JORDAN, Presiding Judge.
1. The Commissioner relies on the original language of the Sales and Use Tax Act in respect to transactions before the approval of the amendment on February 19, 1965. This avoids any issue of conflict between the amendment and the provisions of Art. I, Sec. III, Par. II, of the State Constitution (Code Ann. § 2-302), prohibiting the passage of a retroactive law, or Code § 102-104, prohibiting retrospective operation...
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