https://www.taxtmi.com/caselaws?id=101828 Delegation of power to amend taxable schedules in a fiscal statute is valid where the legislature establishes the charging scheme, provides policy guidance, retains control, and does not surrender its essential legislative function. Section 31 validly authorised amendment of Schedule C, and inclusion of paddy was consistent with the revenue-focused scheme because the relevant deduction did not grant purchasers general immunity from purchase tax. Paddy and rice remain distinct commercial goods because dehusking changes the commodity's identity; taxing each did not constitute double taxation on the same subject matter. Purchase tax liability arising from paddy's inclusion in Schedule C remained enforceable. en-us Fri, 04 May 1979 00:00:00 +0530 Thu, 26 Jun 2014 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101828 Delegation of power to amend taxable schedules in a fiscal statute is valid where the legislature establishes the charging scheme, provides policy guidance, retains control, and does not surrender its essential legislative function. Section 31 validly authorised amendment of Schedule C, and inclusion of paddy was consistent with the revenue-focused scheme because the relevant deduction did not grant purchasers general immunity from purchase tax. Paddy and rice remain distinct commercial goods because dehusking changes the commodity's identity; taxing each did not constitute double taxation on the same subject matter. Purchase tax liability arising from paddy's inclusion in Schedule C remained enforceable. Case-Laws VAT and Sales Tax Fri, 04 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101828