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1990 (3) TMI 68 - SC - VAT and Sales TaxChallenge regarding inhibition of the State to legislate on sugar Held that:- Sugar is one of the items which was included in the Schedule to the Act, statutorily, right from its inception. Such inclusion is found in Maharashtra, Gujarat, West Bengal, Bihar, etc. Whether it was subsequently deleted or re-included or re-grouped or it was added later was immaterial as section 40 of the Act empowered the State Government to amend or include any item in the Schedule of agricultural produce. Existence of such delegated power is a usual feature of the statutes. No illegality or infirmity could be pointed out in ft. Any challenge, therefore, founded on excessive delegation of legislative power, was misconceived. Appeal dismissed.
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