https://www.taxtmi.com/caselaws?id=149964 A delegated power to extend a State sales tax law to a Union territory under the Union Territories (Laws) Act permits only adaptations necessary to fit local conditions; it cannot alter the legislative policy or replace a mandatory notice safeguard. The modification of section 6(2) made while extending the Bengal Finance (Sales Tax) Act to Delhi was therefore ultra vires, and a later general amendment did not validate that defect. Because the original three months' notice requirement survived, the 1966 withdrawal of exemption from sales tax on durries and ghee without compliance was ineffective, while the earlier grant of exemption to durries remained valid. en-us Wed, 13 Jan 1971 00:00:00 +0530 Mon, 06 May 2013 18:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149964 A delegated power to extend a State sales tax law to a Union territory under the Union Territories (Laws) Act permits only adaptations necessary to fit local conditions; it cannot alter the legislative policy or replace a mandatory notice safeguard. The modification of section 6(2) made while extending the Bengal Finance (Sales Tax) Act to Delhi was therefore ultra vires, and a later general amendment did not validate that defect. Because the original three months' notice requirement survived, the 1966 withdrawal of exemption from sales tax on durries and ghee without compliance was ineffective, while the earlier grant of exemption to durries remained valid. Case-Laws VAT and Sales Tax Wed, 13 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149964