https://www.taxtmi.com/caselaws?id=150710 Ice was held not to fall within an exemption for "water" because it is a distinct substance after change of state, and a contrary administrative letter had no statutory force. Section 4(1) of the Jammu and Kashmir General Sales Tax Act, 1962 was upheld as a valid delegation because the Act disclosed its policy and imposed rate ceilings that supplied adequate legislative guidance. Item 34 and the second proviso of Notification No. S.R.O. 729 were found discriminatory under Article 14 because halwais were taxed differently from bakerywallas despite engaging in substantially similar activities, and the offending parts were severed and struck down. en-us Mon, 22 Jul 1974 00:00:00 +0530 Tue, 21 May 2013 16:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150710 Ice was held not to fall within an exemption for "water" because it is a distinct substance after change of state, and a contrary administrative letter had no statutory force. Section 4(1) of the Jammu and Kashmir General Sales Tax Act, 1962 was upheld as a valid delegation because the Act disclosed its policy and imposed rate ceilings that supplied adequate legislative guidance. Item 34 and the second proviso of Notification No. S.R.O. 729 were found discriminatory under Article 14 because halwais were taxed differently from bakerywallas despite engaging in substantially similar activities, and the offending parts were severed and struck down. Case-Laws VAT and Sales Tax Mon, 22 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150710