https://www.taxtmi.com/caselaws?id=98962 Parliament's power under Article 246(4) in relation to Part C States was held plenary, so the limitation that sales tax must be confined to a sale within the Sale of Goods Act did not restrict extension of the Bengal Finance (Sales Tax) Act, 1941, to Delhi. Section 2 of the Part C States (Laws) Act, 1950 was construed as permitting extension of an enactment already in force in a Part A State, with restrictions and modifications, and the notification was valid. The delegation to the Central Government was upheld because the extension did not involve an impermissible change in legislative policy. The challenge to applying the taxing provisions to building contracts therefore failed. en-us Mon, 07 Apr 1958 00:00:00 +0530 Fri, 05 Sep 2014 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98962 Parliament's power under Article 246(4) in relation to Part C States was held plenary, so the limitation that sales tax must be confined to a sale within the Sale of Goods Act did not restrict extension of the Bengal Finance (Sales Tax) Act, 1941, to Delhi. Section 2 of the Part C States (Laws) Act, 1950 was construed as permitting extension of an enactment already in force in a Part A State, with restrictions and modifications, and the notification was valid. The delegation to the Central Government was upheld because the extension did not involve an impermissible change in legislative policy. The challenge to applying the taxing provisions to building contracts therefore failed. Case-Laws VAT and Sales Tax Mon, 07 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98962