https://www.taxtmi.com/caselaws?id=149997 Parliament's adoption, in the Central Sales Tax Act, of the appropriate State sales tax law for rates, exemptions, assessment, collection and penalty was held to be within legislative competence because the Act itself laid down the governing policy and standards. The challenge that sections 8 and 9 involved unconstitutional abdication of essential legislative power failed. Section 2(i) was construed to adopt the State sales tax law in force from time to time, not only the law as it stood on 21 December 1956, so the then existing State procedural machinery for assessment and collection validly applied. The writ petition was rejected and the impugned notice and levy were upheld. en-us Wed, 26 Nov 1969 00:00:00 +0530 Tue, 07 May 2013 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149997 Parliament's adoption, in the Central Sales Tax Act, of the appropriate State sales tax law for rates, exemptions, assessment, collection and penalty was held to be within legislative competence because the Act itself laid down the governing policy and standards. The challenge that sections 8 and 9 involved unconstitutional abdication of essential legislative power failed. Section 2(i) was construed to adopt the State sales tax law in force from time to time, not only the law as it stood on 21 December 1956, so the then existing State procedural machinery for assessment and collection validly applied. The writ petition was rejected and the impugned notice and levy were upheld. Case-Laws VAT and Sales Tax Wed, 26 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149997