https://www.taxtmi.com/caselaws?id=179949 The amendment imposing a cess by way of sales tax was not colourable legislation because the Legislature had competence to levy a sales tax and the impost reflected its true character, so that challenge failed. However, the provision was struck down for excessive delegation since it left the rate entirely to the executive without any maximum, minimum, or intelligible guiding policy, amounting to abdication of legislative function. The objections based on non-credit to the Consolidated Fund and alleged Article 14 discrimination were rejected, as the levy was treated as a local tax for a market committee and the classification was supported by the statute's object. en-us Fri, 24 Apr 1959 00:00:00 +0530 Mon, 14 Mar 2016 10:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179949 The amendment imposing a cess by way of sales tax was not colourable legislation because the Legislature had competence to levy a sales tax and the impost reflected its true character, so that challenge failed. However, the provision was struck down for excessive delegation since it left the rate entirely to the executive without any maximum, minimum, or intelligible guiding policy, amounting to abdication of legislative function. The objections based on non-credit to the Consolidated Fund and alleged Article 14 discrimination were rejected, as the levy was treated as a local tax for a market committee and the classification was supported by the statute's object. Case-Laws Indian Laws Fri, 24 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179949