https://www.taxtmi.com/caselaws?id=144145 Rule 28 of the Delhi Sales Tax Rules, 1951 was invalidated for excessive delegation because section 2(h), as then framed, left the determination of the taxable portion of contract consideration to the executive without adequate legislative standards. The rule's artificial formula and percentage-based method could extend tax beyond the true sale price of goods, showing that a substantial legislative function had been surrendered to the delegate. The rule was declared ultra vires, the assessment based on it was quashed, and further assessments under the rule were prohibited. en-us Fri, 29 Apr 1966 00:00:00 +0530 Sat, 20 Apr 2013 11:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144145 Rule 28 of the Delhi Sales Tax Rules, 1951 was invalidated for excessive delegation because section 2(h), as then framed, left the determination of the taxable portion of contract consideration to the executive without adequate legislative standards. The rule's artificial formula and percentage-based method could extend tax beyond the true sale price of goods, showing that a substantial legislative function had been surrendered to the delegate. The rule was declared ultra vires, the assessment based on it was quashed, and further assessments under the rule were prohibited. Case-Laws VAT and Sales Tax Fri, 29 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144145