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1970 (9) TMI 89 - SC - VAT and Sales TaxProhibitory injunction contained in rule 31B - Held that:- As taken rule 31B and the notification issued by the State Government on December 26, 1967, must be declared ultra vires, and since rule 31B and the notification are ultra vires, the communication issued by the Superintendent of Commercial Taxes to the railway authorities must also be declared unauthorised. A writ will therefore issue declaring rule 31B and the notification issued by the Government of Bihar on December 26, 1967, ultra vires, and the letter written by the Superintendent of Commercial Taxes to the railway authorities is also declared unauthorised.
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