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1993 (9) TMI 309 - SC - VAT and Sales TaxSection 38 of the Haryana General Sales Tax Act, 1973, and rule 53 of the Haryana General Sales Tax Rules, 1975 struck down as unconstitutional Held that:- Appeal dismissed. The said section 38 was beyond the purview of the State Legislature. Therefore, the said section 38 must be held to be ultra vires and bad in law. Consequently, all rules and forms in the said Rules related to the said section 38 must also be held to be bad in law.
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