https://www.taxtmi.com/caselaws?id=100506 Unamended section 5 of the East Punjab General Sales Tax Act, 1948 was treated as invalid for excessive delegation, but that defect did not invalidate the remainder of the Act. The 1952 amended section 5 was upheld as a valid rate-fixing provision and as a law authorising imposition of tax for Article 286(3) purposes, though it could not operate on essential goods until the constitutional restriction ceased. The Sixth Amendment and repeal of the Central goods declaration regime removed that embargo, making the levy effective on essential goods from 11 September 1956. The 5 August 1954 notification and the earlier rate notifications were held effective, with tax liability depending on the date of sale. en-us Tue, 22 Aug 1967 00:00:00 +0530 Fri, 20 Sep 2013 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100506 Unamended section 5 of the East Punjab General Sales Tax Act, 1948 was treated as invalid for excessive delegation, but that defect did not invalidate the remainder of the Act. The 1952 amended section 5 was upheld as a valid rate-fixing provision and as a law authorising imposition of tax for Article 286(3) purposes, though it could not operate on essential goods until the constitutional restriction ceased. The Sixth Amendment and repeal of the Central goods declaration regime removed that embargo, making the levy effective on essential goods from 11 September 1956. The 5 August 1954 notification and the earlier rate notifications were held effective, with tax liability depending on the date of sale. Case-Laws VAT and Sales Tax Tue, 22 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100506