https://www.taxtmi.com/caselaws?id=164925 The residual delegated power under section 20(8)(m) of the Orissa Value Added Tax Act, 2004 must be read in the same genus as the specific exclusions already listed for input-tax credit. A blanket notification denying credit on coal and furnace oil, despite those goods being used as inputs or consumables in manufacture, exceeded that scope and was invalid to that extent. However, the statutory delegation itself was not unconstitutional: the scheme of section 20 supplied sufficient guidance and limits, so the challenge for excessive delegation failed. The notification was struck down only insofar as it denied input-tax credit on coal and furnace oil. en-us Thu, 12 Aug 2010 00:00:00 +0530 Mon, 29 Sep 2014 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164925 The residual delegated power under section 20(8)(m) of the Orissa Value Added Tax Act, 2004 must be read in the same genus as the specific exclusions already listed for input-tax credit. A blanket notification denying credit on coal and furnace oil, despite those goods being used as inputs or consumables in manufacture, exceeded that scope and was invalid to that extent. However, the statutory delegation itself was not unconstitutional: the scheme of section 20 supplied sufficient guidance and limits, so the challenge for excessive delegation failed. The notification was struck down only insofar as it denied input-tax credit on coal and furnace oil. Case-Laws VAT and Sales Tax Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164925