https://www.taxtmi.com/caselaws?id=150164 Parliament's adoption of State sales tax rates and State assessment machinery under the Central Sales Tax Act was upheld because the Central Act itself retained the charging policy, taxable categories, and legislative control, so there was no excessive delegation. Retrospective validation under the 1969 amendment was also sustained because the classification between dealers who had collected tax and those who had not had a rational nexus with the object of validating prior assessments and preventing retention of collected tax, so Article 14 was not violated. However, baled cotton could not be split for separate taxation of hessian and bardana as an independent component, and that separate levy was set aside for reconsideration. en-us Thu, 29 Apr 1971 00:00:00 +0530 Thu, 09 May 2013 15:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150164 Parliament's adoption of State sales tax rates and State assessment machinery under the Central Sales Tax Act was upheld because the Central Act itself retained the charging policy, taxable categories, and legislative control, so there was no excessive delegation. Retrospective validation under the 1969 amendment was also sustained because the classification between dealers who had collected tax and those who had not had a rational nexus with the object of validating prior assessments and preventing retention of collected tax, so Article 14 was not violated. However, baled cotton could not be split for separate taxation of hessian and bardana as an independent component, and that separate levy was set aside for reconsideration. Case-Laws VAT and Sales Tax Thu, 29 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150164