https://www.taxtmi.com/caselaws?id=42357 A State sales tax exemption for cotton fabrics was interpreted as part of an integrated legislative scheme linking the Kerala Act with the Central excise and special duty statutes. The reference to the Central Excises and Salt Act, 1944 was treated as a reference to the parent definition as it stood from time to time, not a frozen incorporation fixed on 1 April 1963. The later 1969 amendment therefore governed the relevant assessment years, and the exemption extended to the amended category of cotton fabrics, including PVC cloth. The concern that this approach involved excessive delegation or abdication of legislative power was rejected. en-us Thu, 27 Oct 1988 00:00:00 +0530 Thu, 24 Jul 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42357 A State sales tax exemption for cotton fabrics was interpreted as part of an integrated legislative scheme linking the Kerala Act with the Central excise and special duty statutes. The reference to the Central Excises and Salt Act, 1944 was treated as a reference to the parent definition as it stood from time to time, not a frozen incorporation fixed on 1 April 1963. The later 1969 amendment therefore governed the relevant assessment years, and the exemption extended to the amended category of cotton fabrics, including PVC cloth. The concern that this approach involved excessive delegation or abdication of legislative power was rejected. Case-Laws VAT and Sales Tax Thu, 27 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42357