https://www.taxtmi.com/caselaws?id=128067 Revised rules 15 and 16 under the Madras General Sales Tax Act, 1939, remained valid notwithstanding the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952, because they were delegated legislation made under a pre-existing statutory power. The court distinguished subordinate rules from a law made by the State Legislature and held that the rules did not become invalid merely because they formed part of the charging mechanism for the single-point levy on hides and skins. As they were not a fresh State law imposing or authorising tax, they did not require separate reservation for the President's consideration or assent under Article 286(3). en-us Fri, 16 Oct 1959 00:00:00 +0530 Thu, 28 Mar 2013 12:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128067 Revised rules 15 and 16 under the Madras General Sales Tax Act, 1939, remained valid notwithstanding the Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952, because they were delegated legislation made under a pre-existing statutory power. The court distinguished subordinate rules from a law made by the State Legislature and held that the rules did not become invalid merely because they formed part of the charging mechanism for the single-point levy on hides and skins. As they were not a fresh State law imposing or authorising tax, they did not require separate reservation for the President's consideration or assent under Article 286(3). Case-Laws VAT and Sales Tax Fri, 16 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128067