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Summary: Constitutional Law – Section 7(4) of the VAT Act 89 of 1991– impermissible delegation of legislative power to the Minister – Section 7(4) authorising the executive to determine rate of tax that applies across the economy - delegated power not accompanied by express statutory criteria governing the magnitude of the alteration, nor requiring parliament’s ratification within a defined short period after its exercise - No sufficiently defined statutory limits or mechanisms of prompt legislative control to ensure that the balance between executive agility and parliamentary supremacy is maintained - section 7(4) declared unconstitutional and invalid as it constitutes an impermissible delegation of legislative power to the executive.
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