The principle of Taste is the subjective principle of Judgement in general

The judgement of taste is distinguished from a logical judgement in this, that the latter subsumes a representation under the concept of the Object, while the former does not subsume it under any concept; because otherwise the necessary universal agreement [in these judgements] would be capable of being enforced by proofs. Nevertheless it is like the latter in this, that it claims universality and necessity, though not according to concepts of the Object, and consequently a merely subjective necessity.

Now, because the concepts in a judgement constitute its content (what belongs to the cognition of the Object), but the judgement of taste is not determinable by concepts, it is based only on