https://www.taxtmi.com/caselaws?id=127811 A validating provision under the U.P. Sales Tax (Validation) Act, 1958 is explained as curing defects in the 31 March 1956 notification by deeming it issued under the amended statutory power. The note also states that section 3A of the U.P. Sales Tax Act, 1948 was treated as a valid delegation because the Legislature fixed the tax policy, single-point levy, and maximum rate, leaving only commodity selection to the executive. It further records that selective single-point taxation was regarded as a permissible classification and that the laying requirement was satisfied when the notification was placed before the Legislative Assembly and supplied to members. en-us Tue, 24 Mar 1959 00:00:00 +0530 Mon, 18 Mar 2013 14:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127811 A validating provision under the U.P. Sales Tax (Validation) Act, 1958 is explained as curing defects in the 31 March 1956 notification by deeming it issued under the amended statutory power. The note also states that section 3A of the U.P. Sales Tax Act, 1948 was treated as a valid delegation because the Legislature fixed the tax policy, single-point levy, and maximum rate, leaving only commodity selection to the executive. It further records that selective single-point taxation was regarded as a permissible classification and that the laying requirement was satisfied when the notification was placed before the Legislative Assembly and supplied to members. Case-Laws VAT and Sales Tax Tue, 24 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127811