JULLUNDUR RUBBER GOODS MANUFACTURERS'ASSOCIATION vs UNION OF INDIA & ANR.

The Supreme Court upheld the levy of duty under Section 12 of the Rubber Act, 1947, stating that the imposition does not violate Article 14 of the Constitution or Entry 84 of List I of the Seventh Schedule. The Court clarified that the method of collection from users does not change the nature of the tax, and Parliament has the authority to legislate for its collection under Entry 97 of List I and Article 248. Furthermore, the delegation of subordinate legislation for tax collection is permissible as long as there are guiding principles and controls in place.