https://www.taxtmi.com/caselaws?id=154017 An additional sales tax levy was upheld against the argument that it was destructive of the parent enactment and outside the scheme of the principal tax law, but the levy was held inapplicable to inter-State and export sales because liability did not extend beyond intra-State transactions. The rule authorising penalty was struck down as ultra vires, since delegated legislation cannot create penal liability without express or necessarily implied statutory authority. The legal position stated was that an additional sales tax cannot be demanded on transactions outside the class covered by the Act, and a penal rule must trace back to a valid enabling provision in the parent statute. en-us Thu, 04 Feb 1982 00:00:00 +0530 Fri, 02 Aug 2013 18:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154017 An additional sales tax levy was upheld against the argument that it was destructive of the parent enactment and outside the scheme of the principal tax law, but the levy was held inapplicable to inter-State and export sales because liability did not extend beyond intra-State transactions. The rule authorising penalty was struck down as ultra vires, since delegated legislation cannot create penal liability without express or necessarily implied statutory authority. The legal position stated was that an additional sales tax cannot be demanded on transactions outside the class covered by the Act, and a penal rule must trace back to a valid enabling provision in the parent statute. Case-Laws VAT and Sales Tax Thu, 04 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154017