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1968 (4) TMI 40 - SC - VAT and Sales TaxWhether the rule-making authorities have failed to appreciate the scheme of section 13 of the Central Sales Tax Act? Held that:- Appeal dismissed. The State Government is undoubtedly empowered to make rules under sub-sections (3) and (4) of section 13; but the rules made by the State Government must not be inconsistent with the provisions of the Act and the Rules made under sub-section (1) of section 13 to carry out the purposes of the Act. If the authority to make a rule prescribing that the declaration shall not contain more than one transaction can be made only under section 13(1)(d), the State Government cannot exercise that authority. The situation which has arisen in this case could have been avoided, if instead of each State making its rules requiring that no single declaration shall cover more than one transaction, the Central Government in exercise of the power under section 13(1)(d) of the Act had made the Rules.
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