https://www.taxtmi.com/caselaws?id=100407 Section 5 of the East Punjab General Sales Tax Act was analysed as an instance of rate-fixing delegation: the original provision lacked legislative guidance and was treated as void, but the charging scheme survived because section 4 remained intact and the defect was capable of retrospective cure by amendment. The definition of purchase in section 2(ff) was construed within legislative competence, with the levy characterised as a purchase tax rather than an excise duty. The State levy was also held consistent with the Central Sales Tax Act's restriction on declared goods, and crushing oil-seeds and processing steel scrap into finished products was treated as manufacture for the Act. en-us Mon, 10 Apr 1967 00:00:00 +0530 Thu, 17 Apr 2014 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100407 Section 5 of the East Punjab General Sales Tax Act was analysed as an instance of rate-fixing delegation: the original provision lacked legislative guidance and was treated as void, but the charging scheme survived because section 4 remained intact and the defect was capable of retrospective cure by amendment. The definition of purchase in section 2(ff) was construed within legislative competence, with the levy characterised as a purchase tax rather than an excise duty. The State levy was also held consistent with the Central Sales Tax Act's restriction on declared goods, and crushing oil-seeds and processing steel scrap into finished products was treated as manufacture for the Act. Case-Laws VAT and Sales Tax Mon, 10 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100407