https://www.taxtmi.com/caselaws?id=128710 A State notification withdrawing tax-free treatment from edible oils was held unsustainable because the taxing scheme depended on a charging provision that could not operate where the goods had been declared essential for the life of the community without Presidential assent. The court treated the charging section as the kernel of the enactment and held that ancillary provisions and related notifications could not survive its invalidity. It also rejected the argument that earlier provisions continued independently, since the taxing machinery was inseparable from the defective charge. The notification was therefore invalid, and the reference was answered in favour of the assessees. en-us Wed, 24 Oct 1962 00:00:00 +0530 Wed, 10 Apr 2013 14:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128710 A State notification withdrawing tax-free treatment from edible oils was held unsustainable because the taxing scheme depended on a charging provision that could not operate where the goods had been declared essential for the life of the community without Presidential assent. The court treated the charging section as the kernel of the enactment and held that ancillary provisions and related notifications could not survive its invalidity. It also rejected the argument that earlier provisions continued independently, since the taxing machinery was inseparable from the defective charge. The notification was therefore invalid, and the reference was answered in favour of the assessees. Case-Laws VAT and Sales Tax Wed, 24 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128710