https://www.taxtmi.com/caselaws?id=200623 Customs duty on charcoal exported from Sirohi was analysed against the territorial legislature's competence and the scope of the Sirohi Customs Act. The charging provision authorised duty only on goods already included in the tariff at prescribed rates, and the power to alter rates did not extend to adding new taxable commodities. Because charcoal was not in the export tariff and no valid approval by the competent Board of Regency was shown, the levy lacked legislative authority. The Rajasthan Ordinance also could not sustain the demand, as it did not apply to Sirohi when enacted and was not extended there through the later application statute. en-us Thu, 19 Apr 1962 00:00:00 +0530 Sat, 07 Apr 2018 17:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200623 Customs duty on charcoal exported from Sirohi was analysed against the territorial legislature's competence and the scope of the Sirohi Customs Act. The charging provision authorised duty only on goods already included in the tariff at prescribed rates, and the power to alter rates did not extend to adding new taxable commodities. Because charcoal was not in the export tariff and no valid approval by the competent Board of Regency was shown, the levy lacked legislative authority. The Rajasthan Ordinance also could not sustain the demand, as it did not apply to Sirohi when enacted and was not extended there through the later application statute. Case-Laws Customs Thu, 19 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200623