https://www.taxtmi.com/caselaws?id=257103 A residuary tax entry under the Tripura Value Added Tax Act was applied to pea-gravel because the schedule structure treated goods not specifically exempted or separately classified as taxable under the residuary list. The Court reasoned that the Act itself fixed the tax framework and left no executive discretion to select taxable goods, so the residuary entry was neither vague nor an instance of excessive delegation. The constitutional challenge under Article 285 also failed, as the levy was directed at goods sold within the State and no facial invalidity was shown. The review petition and writ petition were therefore rejected. en-us Wed, 10 Jul 2013 00:00:00 +0530 Mon, 02 Mar 2015 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257103 A residuary tax entry under the Tripura Value Added Tax Act was applied to pea-gravel because the schedule structure treated goods not specifically exempted or separately classified as taxable under the residuary list. The Court reasoned that the Act itself fixed the tax framework and left no executive discretion to select taxable goods, so the residuary entry was neither vague nor an instance of excessive delegation. The constitutional challenge under Article 285 also failed, as the levy was directed at goods sold within the State and no facial invalidity was shown. The review petition and writ petition were therefore rejected. Case-Laws VAT and Sales Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257103