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1975 (2) TMI 89 - SC - VAT and Sales TaxValidity of the levy and collection of excise duty, education cess, health cess and sales tax challenged - Held that:- Appeal dismissed. Section 23 provides that excise duty shall be levied on the excisable articles issued from a warehouse also thus no reason to think that a warehouse established or licensed under section 16(e) is not a warehouse within the meaning of that expression in section 23. We, therefore, think that the power to fix the rate of excise duty conferred on the Government by section 22 of the Act is valid. The dilution of parliamentary watch-dogging of delegated legislation may be deplored, but, in the compulsions and complexities of modern life, cannot be helped. We do not think that section 19 is ultra vires the powers of the legislature.
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