ISSUE:
Whether Section 5 of the East Punjab General Sales Tax Act, 1948, as originally enacted, was void?
Whether the imposition of purchase tax under the amended Act violates Article 14 of the Indian Constitution?
Whether Section 5 of the Act is void for conferring legislative power on the provincial Government, thereby constituting excessive delegation?
RULE:
A delegated legislation must provide clear legislative guidance and cannot confer unfettered discretion on the executive to levy taxes.
Taxes imposed on goods must not amount to an unreasonable restriction on the fundamental right to trade under Article 19(1)(g).