https://www.taxtmi.com/caselaws?id=127679 A pre-existing State sales tax law was held not to be invalid for want of Presidential assent under Article 286(3), because the constitutional restriction did not apply to antecedent legislation merely because the goods were later treated as essential. The amendment shifting assessment from licensed tanners to licensed or unlicensed tanners was upheld as a valid exercise of rule-making power, since it regulated implementation rather than changed legislative policy. The rule applying tax at each sale for unlicensed dealers was also upheld, as the Act's single-point concession was confined to licence-holders and did not bar assessment of unlicensed dealers. en-us Fri, 31 Aug 1956 00:00:00 +0530 Thu, 14 Mar 2013 11:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127679 A pre-existing State sales tax law was held not to be invalid for want of Presidential assent under Article 286(3), because the constitutional restriction did not apply to antecedent legislation merely because the goods were later treated as essential. The amendment shifting assessment from licensed tanners to licensed or unlicensed tanners was upheld as a valid exercise of rule-making power, since it regulated implementation rather than changed legislative policy. The rule applying tax at each sale for unlicensed dealers was also upheld, as the Act's single-point concession was confined to licence-holders and did not bar assessment of unlicensed dealers. Case-Laws VAT and Sales Tax Fri, 31 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127679