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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Rule making power for commodities transaction tax: government prescribes return and appeal procedures, subject to parliamentary review.</h1> Central Government may, by notification, make rules to carry out the commodities transaction tax chapter, including prescribing the time, form and manner for return delivery and the form and verification for appeals; every rule must be laid before each House of Parliament for review and may be modified or annulled by both Houses without affecting actions previously taken under the rule.

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