Glacier Cold Storage And Ice Mills And ... vs Assessing Authority, Sales Tax And Anr. on 22 July, 1974
13. On the other hand, in Kamla Dal Mills v. State of U.P. [1966] 18 S.T.C. 204 at 219, a Division Bench of the Allahabad High Court clearly held that the power conferred on a State Government to select the goods to be subjected to sales tax and the rates at which they are to be taxed does not amount to unconstitutional delegation of powers.