https://www.taxtmi.com/caselaws?id=144092 Section 3-D of the U.P. Sales Tax Act was treated as valid guided discretion rather than unconstitutional delegation because the statute itself supplied the tax policy, the class of notified goods, and the outer limits of the rate. The classification under the scheme was also held not to violate Article 14, since all dealers in the same notified goods were treated alike and the choice of commodities had a rational relation to the statutory object. A provisional assessment under rule 41(3) was likewise held permissible without a prior oral hearing where the dealer had failed to file the required return, as the assessment was only provisional and the later final assessment preserved fairness. en-us Thu, 24 Feb 1966 00:00:00 +0530 Fri, 19 Apr 2013 14:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144092 Section 3-D of the U.P. Sales Tax Act was treated as valid guided discretion rather than unconstitutional delegation because the statute itself supplied the tax policy, the class of notified goods, and the outer limits of the rate. The classification under the scheme was also held not to violate Article 14, since all dealers in the same notified goods were treated alike and the choice of commodities had a rational relation to the statutory object. A provisional assessment under rule 41(3) was likewise held permissible without a prior oral hearing where the dealer had failed to file the required return, as the assessment was only provisional and the later final assessment preserved fairness. Case-Laws VAT and Sales Tax Thu, 24 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144092