Judgment

KHANNA, J.:- The short question which arises for determination in these four appeals on certificate against the judgment of the Madhya Pradesh High Court is whether the provisions of Section 8(2)(b) of the Central Sales Tax Act, 1956 (Act 54 of 1956) (hereinafter referred to as the Act) suffer from the vice of excessive delegation. The High Court answered this question in the negative and upheld the constitutional validity of those provisions.

2. Sub-sections (1), (2) and (4) of Section 8 of the Act read as under:

"(1) Every dealer, who in the course of inter-State trade or commerce-

(a) sells to the Government any goods; or

(b) sells to a registered dealer other than the Government goods of the description referred to in sub-section (3);

shall be liable to pay tax under this Act, which shall be three per cent. of his turnover.

(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce or not falling with sub-section (1)-

(a) in the case of declared goods, shall be calculated at the rate applicable to the sale or purchase of such goods inside the appropriate State, and

(