Reviewed case brief
Gwalior Rayon Silk Mfg Co. v. Asst. Commissioner of Sales Tax
AIR 1974 SC 1660
Established that taxation is a sensitive area where delegation must be particularly limited. Executive cannot determine tax rate without clear legislative guidance — Art.265 demands that tax be levied only "by authority of law."
- Court
- Supreme Court of India
- Year
- 1974
- Subjects
- Administrative Law
- Reviewed
- 2026-06-30
Rule established
Taxation requires express legislative sanction (Art.265); executive cannot determine tax rate without legislative guidance in parent statute
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
Massey, Administrative Law
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.