https://www.taxtmi.com/caselaws?id=152457 Automatic inclusion of wheat in Schedule D of the Himachal Pradesh General Sales Tax Act, 1968, on its declaration as declared goods under section 14 of the Central Sales Tax Act, 1956, was not an abdication of legislative power. The State Legislature had itself fixed the policy that declared goods would not qualify for deduction under section 6(3)(ii), while leaving only the identification of such goods to the Central Legislature. That framework was treated as a complete enactment, and section 43 was held inapplicable because the inclusion operated by force of the Central declaration rather than by State notification. The denial of deduction on wheat was therefore upheld. en-us Mon, 12 Jun 1978 00:00:00 +0530 Wed, 03 Jul 2013 18:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152457 Automatic inclusion of wheat in Schedule D of the Himachal Pradesh General Sales Tax Act, 1968, on its declaration as declared goods under section 14 of the Central Sales Tax Act, 1956, was not an abdication of legislative power. The State Legislature had itself fixed the policy that declared goods would not qualify for deduction under section 6(3)(ii), while leaving only the identification of such goods to the Central Legislature. That framework was treated as a complete enactment, and section 43 was held inapplicable because the inclusion operated by force of the Central declaration rather than by State notification. The denial of deduction on wheat was therefore upheld. Case-Laws VAT and Sales Tax Mon, 12 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152457