https://www.taxtmi.com/caselaws?id=153417 Section 4(1) of the Jammu and Kashmir General Sales Tax Act, 1962 was upheld because the statute supplied sufficient legislative guidance through its charging scheme, rate ceiling and exemption framework, so the excessive delegation challenge failed. The earlier Full Bench ruling was read as preserving the exemption for halwais until lawfully withdrawn, not as reviving benefits for unrelated classes. SRO No. 187 could not operate retrospectively from 1 April 1977 because subordinate legislation needs express or implied statutory authority, though the notification was not discriminatory on its final classification. Halwais also could not be taxed by implication under the bakery and confectionary entry, since ambiguity in a taxing provision must be resolved in favour of the assessee. en-us Thu, 07 Apr 1983 00:00:00 +0530 Tue, 23 Jul 2013 14:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153417 Section 4(1) of the Jammu and Kashmir General Sales Tax Act, 1962 was upheld because the statute supplied sufficient legislative guidance through its charging scheme, rate ceiling and exemption framework, so the excessive delegation challenge failed. The earlier Full Bench ruling was read as preserving the exemption for halwais until lawfully withdrawn, not as reviving benefits for unrelated classes. SRO No. 187 could not operate retrospectively from 1 April 1977 because subordinate legislation needs express or implied statutory authority, though the notification was not discriminatory on its final classification. Halwais also could not be taxed by implication under the bakery and confectionary entry, since ambiguity in a taxing provision must be resolved in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 07 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153417