https://www.taxtmi.com/caselaws?id=153270 The power to enhance sales tax under the Punjab General Sales Tax Act was treated as a legislative function that could not be further delegated to the Chief Commissioner on the basis of the Adaptation Order, Article 239, or the General Clauses Act. The impugned notifications were therefore held to be without authority and were quashed. However, because the tax burden had already been passed on to consumers, the writ court limited the practical effect of its relief and refused retrospective restoration or refund-based benefit. The modified order operated prospectively only, leaving the revenue position protected to that extent. en-us Fri, 05 Feb 1982 00:00:00 +0530 Sat, 20 Jul 2013 16:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153270 The power to enhance sales tax under the Punjab General Sales Tax Act was treated as a legislative function that could not be further delegated to the Chief Commissioner on the basis of the Adaptation Order, Article 239, or the General Clauses Act. The impugned notifications were therefore held to be without authority and were quashed. However, because the tax burden had already been passed on to consumers, the writ court limited the practical effect of its relief and refused retrospective restoration or refund-based benefit. The modified order operated prospectively only, leaving the revenue position protected to that extent. Case-Laws VAT and Sales Tax Fri, 05 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153270