https://www.taxtmi.com/caselaws?id=160940 A delegated fiscal rule requiring an audit certificate and prescribed forms for assessment was upheld as a procedural measure within the State's rule-making power. The Court found no factual foundation for mala fides or constitutional arbitrariness, noting that policy choices in subordinate legislation are not displaced absent clear proof. It further held that the rule fell within the power to regulate procedure and forms under the State sales tax statute, could validly operate in Central Sales Tax proceedings through the statutory machinery provision, and applied to pending assessment year 2000-2001 because procedural changes do not disturb vested substantive rights. en-us Tue, 27 Nov 2001 00:00:00 +0530 Thu, 26 Dec 2013 18:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160940 A delegated fiscal rule requiring an audit certificate and prescribed forms for assessment was upheld as a procedural measure within the State's rule-making power. The Court found no factual foundation for mala fides or constitutional arbitrariness, noting that policy choices in subordinate legislation are not displaced absent clear proof. It further held that the rule fell within the power to regulate procedure and forms under the State sales tax statute, could validly operate in Central Sales Tax proceedings through the statutory machinery provision, and applied to pending assessment year 2000-2001 because procedural changes do not disturb vested substantive rights. Case-Laws VAT and Sales Tax Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160940