Delegated power to vary sales tax schedule upheld where statute clearly sets tax policy and confines changes to working details.

The proviso to section 3(4) of the Mysore Sales Tax Act, 1948, was examined against the constitutional limit on delegation of legislative power. The statute had already fixed the policy of taxing a dealer's total turnover and placed the method of determining turnover in Schedule II. The State Government's authority to vary the schedule by notification was treated as confined to subsidiary working details, not an essential legislative function. On that basis, the delegation was held to be within permissible limits and the provision was upheld as valid.

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Issues: Whether the proviso to section 3(4) of the Mysore Sales Tax Act, 1948, empowering the State Government to vary any part of Schedule II by notification, amounted to an unconstitutional delegation of an essential legislative function.

Analysis: The statutory scheme imposed sales tax on a dealer's total turnover and prescribed the manner of determining turnover in Schedule II. The power given to the State Government was only to vary the schedule so as to regulate the method of determination. The legislative policy was already clearly laid down, namely, that turnover of a dealer was to be taxed. The fixing of the detailed method for determining turnover was treated as a matter of subordinate detail and not as the core legislative function itself. Since the legislature had enunciated the policy and only authorized modification of the working details, the delegation was held to be within permissible limits.

Conclusion: The proviso to section 3(4) was upheld as valid and the challenge to the assessments failed.

Final Conclusion: The decision affirms the validity of the delegated power under the sales tax statute and leaves the impugned tax treatment undisturbed.

Ratio Decidendi: A legislature may validly delegate to an executive authority the power to alter subordinate rules or schedules where the statute itself clearly states the legislative policy and the delegated power is confined to subsidiary details rather than an essential legislative function.

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