https://www.taxtmi.com/caselaws?id=165327 Section 17 of the Assam Value Added Tax Act, 2003 was upheld because the Government's power to amend the Schedules and vary tax rates was guided by the Act's legislative policy and limited by an express ceiling on enhancement. The notification dated April 5, 2007, which omitted tobacco from the First Schedule and brought it under the Fifth Schedule at 12.5 per cent, remained within that statutory limit. In fiscal taxation, the choice of goods to tax and the applicable rate was treated as a matter of legislative discretion, and no abdication of essential legislative function or arbitrary exercise of delegated power was found. en-us Tue, 24 May 2011 00:00:00 +0530 Mon, 15 Sep 2014 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165327 Section 17 of the Assam Value Added Tax Act, 2003 was upheld because the Government's power to amend the Schedules and vary tax rates was guided by the Act's legislative policy and limited by an express ceiling on enhancement. The notification dated April 5, 2007, which omitted tobacco from the First Schedule and brought it under the Fifth Schedule at 12.5 per cent, remained within that statutory limit. In fiscal taxation, the choice of goods to tax and the applicable rate was treated as a matter of legislative discretion, and no abdication of essential legislative function or arbitrary exercise of delegated power was found. Case-Laws VAT and Sales Tax Tue, 24 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165327