https://www.taxtmi.com/caselaws?id=101100 A delegated power to extend an enactment cannot later be used to alter an essential statutory feature or legislative policy. The Supreme Court held that section 2 of the Union Territories (Laws) Act, 1950 was an integral, one-time power exercisable only when the enactment was first extended, so a later notification could not substitute a shorter notice period under section 6(2) of the Bengal Finance (Sales Tax) Act, 1941. Because the mandatory three-month notice requirement was not complied with, the later withdrawal of sales-tax exemptions was invalid and the attempted modification was beyond authority. en-us Tue, 25 Nov 1975 00:00:00 +0530 Wed, 04 Nov 2015 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101100 A delegated power to extend an enactment cannot later be used to alter an essential statutory feature or legislative policy. The Supreme Court held that section 2 of the Union Territories (Laws) Act, 1950 was an integral, one-time power exercisable only when the enactment was first extended, so a later notification could not substitute a shorter notice period under section 6(2) of the Bengal Finance (Sales Tax) Act, 1941. Because the mandatory three-month notice requirement was not complied with, the later withdrawal of sales-tax exemptions was invalid and the attempted modification was beyond authority. Case-Laws VAT and Sales Tax Tue, 25 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101100