ISSUE:
Whether the provisions of sec. 8(2)(b) of the Central Sales Tax Act, 1956 suffer from the vice of excessive delegation?
Whether parliament had abdicated its legislative function when it chose to adopt the rate to be fixed by the state legislatures for local sales?
RULE:
Sec. 8(2)(b) of the Central Sales Tax Act 1956 provides that the tax payable by any dealer on his turnover, in so far as it relates to the sale of goods in the course of inter-state trade or commerce, not falling within sub-sec. (1) in case of goods other than declared goods, shall be calculated at the rate of ` per cent or at the rate applicable to the sale or purchase of such goods inside the appropriate state, whichever is higher. etc.