ISSUE:
Whether the modifications made in the Bengal Finance (Sales Tax) Act, 1941 were within the powers conferred to the Central government by s. 2 of the Union Territories (Laws) Act, 1950?
RULE:
Modified Section 6 -
6(1) No tax shall be payable under this Act on the sale of goods specified in the first column of the Schedule subject to the conditions etc: and
(2) The State Government [Amended as Central Government in 1956] after giving by notification in the official gazette not less than 3 months notice of its intention to do so, may by like notification add to or omit from or otherwise amend the Schedule and thereupon the Schedule shall he amended accordingly