DEVI DAS GOPAL KRISHNAN & ORS. vs STATE OF PUNJAB & ORS.

The Supreme Court held that Section 5 of the East Punjab Sales Tax Act, 1948, as originally enacted, was void due to lack of legislative guidelines for tax rate fixation. However, the amendment made by the East Punjab General Sales Tax (Second Amendment) Act, 1952, which fixed the tax rate, was upheld as valid. The Court clarified that while the original charging section was void, the entire Act remained valid, and the amended provisions provided the necessary legislative competence. The appellants' challenge against the imposition of purchase tax was therefore dismissed.