https://www.taxtmi.com/caselaws?id=161042 A State cess described as social security was examined for legislative competence and for compliance with the constitutional scheme for State revenues. The text states that welfare entries may support legislation on social welfare or pensions, but they do not by themselves confer taxing power; taxation must rest on a proper legislative source. It also notes that a levy cannot divert revenue away from the Consolidated Fund into an executive-controlled fund outside legislative appropriation, as this conflicts with the constitutional provisions governing State finances. The document further records that sales tax exemption did not, by itself, prevent a separate cess, so the estoppel plea failed. en-us Thu, 27 Sep 2001 00:00:00 +0530 Mon, 30 Dec 2013 15:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161042 A State cess described as social security was examined for legislative competence and for compliance with the constitutional scheme for State revenues. The text states that welfare entries may support legislation on social welfare or pensions, but they do not by themselves confer taxing power; taxation must rest on a proper legislative source. It also notes that a levy cannot divert revenue away from the Consolidated Fund into an executive-controlled fund outside legislative appropriation, as this conflicts with the constitutional provisions governing State finances. The document further records that sales tax exemption did not, by itself, prevent a separate cess, so the estoppel plea failed. Case-Laws VAT and Sales Tax Thu, 27 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161042