https://www.taxtmi.com/caselaws?id=150428 The court upheld the validity of sections 8(2)(b) and 9 of the Central Sales Tax Act, dismissing the petitions challenging their vires. It determined that section 8(2)(b) constituted legislation by reference, not delegation, and that section 9, even if previously invalid, was rectified by subsequent amendment. The court ordered the dismissal of the petitions with costs and directed the refund of the outstanding security deposit to the petitioners after deducting costs. en-us Tue, 29 Aug 1972 00:00:00 +0530 Thu, 16 May 2013 16:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150428 The court upheld the validity of sections 8(2)(b) and 9 of the Central Sales Tax Act, dismissing the petitions challenging their vires. It determined that section 8(2)(b) constituted legislation by reference, not delegation, and that section 9, even if previously invalid, was rectified by subsequent amendment. The court ordered the dismissal of the petitions with costs and directed the refund of the outstanding security deposit to the petitioners after deducting costs. Case-Laws VAT and Sales Tax Tue, 29 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150428