BABU RAM JAGDISH KUMAR & CO., ETC., ETC. vs STATE OF PUNJAB & ORS., ETC., ETC.

The Supreme Court upheld the constitutional validity of Section 31 of the Punjab Sales Tax Act, 1948, which allows the State Government to amend Schedule 'C' by adding or deleting goods subject to purchase tax. The Court ruled that such delegation of legislative power does not constitute an unconstitutional abdication of essential legislative functions, referencing the precedent set in Pt. Banarsi Das Bhanot v. State of M.P. The appeals challenging the validity of the notification adding 'paddy' and 'rice' to Schedule 'C' were dismissed, affirming the State's authority to impose purchase tax on these goods.