https://www.taxtmi.com/caselaws?id=150496 Central Sales Tax Act provisions governing the charge, rate structure and assessment machinery for inter-State sales were treated as reflecting a legislative policy rather than an unconstitutional delegation to State law or notifications. Section 6 imposed the tax charge directly; section 8(2-A) fixed a nil rate for generally exempt corresponding intra-State sales; and section 8(5) operated as a public-interest conditional provision. Adoption of State assessment and collection machinery under section 9(2) was considered permissible procedural assimilation, with any separable concerns over penalties or third-party liability not undermining the provision. Retrospective changes were protected where dealers had not collected tax, and a non-citizen company could not invoke Article 19(1)(f). en-us Thu, 14 Sep 1972 00:00:00 +0530 Fri, 17 May 2013 16:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150496 Central Sales Tax Act provisions governing the charge, rate structure and assessment machinery for inter-State sales were treated as reflecting a legislative policy rather than an unconstitutional delegation to State law or notifications. Section 6 imposed the tax charge directly; section 8(2-A) fixed a nil rate for generally exempt corresponding intra-State sales; and section 8(5) operated as a public-interest conditional provision. Adoption of State assessment and collection machinery under section 9(2) was considered permissible procedural assimilation, with any separable concerns over penalties or third-party liability not undermining the provision. Retrospective changes were protected where dealers had not collected tax, and a non-citizen company could not invoke Article 19(1)(f). Case-Laws VAT and Sales Tax Thu, 14 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150496