of legislative policy and its formulation as a binding rule of conduct. In the context of Section 17(2)(viii) and Rule 3(7)(i), we are of the opinion that main legislation does not fall foul of the essential feature test. They do not modify an essential feature nor do they violate the condition of determining legislative policy or a binding rule of conduct. 26. Birla Cotton 7J (supra) also refers to Hari Shankar Bagla v. State of Madhya Pradesh22, where the majority held that the legislature must declare the policy of law and legal principles which are to control any given cases and thereby provide a standard of guidance to the executive, empowered to execute laws. 27. In Western India Theatres Limited v. Municipal Corporation of the City of Poona23, referred by Birla Cotton 7J (supra), the issue related to the power of the municipality to levy “any other tax to the nature and object of which the approval of the Governor-in-Council shall have been obtained prior to the selection