https://www.taxtmi.com/caselaws?id=128902 Coconut was treated as an oil-seed under section 14 of the Central Sales Tax Act, and the cess imposed under section 11 of the Madras Commercial Crops Markets Act was characterised as a levy by way of sales tax. The provision was also held invalid for excessive delegation because it left the rate of cess to the executive without any statutory ceiling, policy, standard, or guiding principle. The governing principle stated is that while tax administration details may be delegated, the Legislature must itself fix the limits of taxation; uncontrolled rate-fixing power is constitutionally impermissible. en-us Thu, 28 Nov 1963 00:00:00 +0530 Sat, 13 Apr 2013 12:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128902 Coconut was treated as an oil-seed under section 14 of the Central Sales Tax Act, and the cess imposed under section 11 of the Madras Commercial Crops Markets Act was characterised as a levy by way of sales tax. The provision was also held invalid for excessive delegation because it left the rate of cess to the executive without any statutory ceiling, policy, standard, or guiding principle. The governing principle stated is that while tax administration details may be delegated, the Legislature must itself fix the limits of taxation; uncontrolled rate-fixing power is constitutionally impermissible. Case-Laws VAT and Sales Tax Thu, 28 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128902