https://www.taxtmi.com/caselaws?id=150462 The court upheld the validity of Sections 8 and 9 of the Central Sales Tax Act, 1956, dismissing the writ petitions and confirming that Parliament did not abdicate its legislative function. It was determined that the delegation of power to State Legislatures for determining tax rates and exemptions was within permissible limits, with Parliament retaining control over the delegated legislation. The judgment emphasized that the Act's provisions did not violate constitutional articles and clarified the distinction between abdication and permissible delegation of legislative authority. en-us Tue, 16 Jun 1970 00:00:00 +0530 Fri, 17 May 2013 11:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150462 The court upheld the validity of Sections 8 and 9 of the Central Sales Tax Act, 1956, dismissing the writ petitions and confirming that Parliament did not abdicate its legislative function. It was determined that the delegation of power to State Legislatures for determining tax rates and exemptions was within permissible limits, with Parliament retaining control over the delegated legislation. The judgment emphasized that the Act's provisions did not violate constitutional articles and clarified the distinction between abdication and permissible delegation of legislative authority. Case-Laws VAT and Sales Tax Tue, 16 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150462