https://www.taxtmi.com/caselaws?id=150385 The extension of the Bengal Finance (Sales Tax) Act, 1941 to Delhi by notification with modifications was upheld as a valid exercise of delegated power under the Part C States (Laws) Act, 1950. The Assistant Sales Tax Officer was held competent to assess and impose penalty by reason of statutory appointment and delegation. The Delhi Sales Tax Rules, 1951 were not invalid for non-laying before Parliament, as that requirement was introduced later and was not retrospective. The assessment was not time-barred because the 18-month limit governed initiation of proceedings, while completion was controlled by the separate four-year period. Electric fans were treated as taxable goods, not as exempt "electrical energy". en-us Wed, 07 Apr 1971 00:00:00 +0530 Tue, 14 May 2013 11:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150385 The extension of the Bengal Finance (Sales Tax) Act, 1941 to Delhi by notification with modifications was upheld as a valid exercise of delegated power under the Part C States (Laws) Act, 1950. The Assistant Sales Tax Officer was held competent to assess and impose penalty by reason of statutory appointment and delegation. The Delhi Sales Tax Rules, 1951 were not invalid for non-laying before Parliament, as that requirement was introduced later and was not retrospective. The assessment was not time-barred because the 18-month limit governed initiation of proceedings, while completion was controlled by the separate four-year period. Electric fans were treated as taxable goods, not as exempt "electrical energy". Case-Laws VAT and Sales Tax Wed, 07 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150385