Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1238 - HC - VAT and Sales TaxRule 11B(2)(c) – Constitutional Validity – Invalid and Ultra Vires – Petitioner seeking declaration that rule 11B(2)(c) of Central Sales Tax (Kerala) Rules,1957 as invalid and ultra vires being in consistent with Central Sales Tax (Registration and Turnover) Rules framed by Central Government and beyond power conferred on State Government – Held that:- rule-making authority cannot legislate law which has effect of amending provisions of statute – State's power to make rules under Central Act, extends only to extent provided for under Central Act – Therefore, it was submitted that State Government has no authority under section 13(3) to frame rule 11B(2)(c) requiring production of additional documents than documents prescribed under section 6(2) to treat subsequent sale as exempt – Only condition to attract statutory mandate contained in section 6(2) was submission of documents prescribed in proviso to section – Therefore, once documents prescribed under proviso was submitted in respect of subsequent sale, provision will operate and exemption provided under provision will come into effect with its full scope and amplitude and State had no authority to whittle down effect of exemption provided under statute by framing any rules or otherwise – Therefore rule 11B(2)(c) was invalid and ultra vires – Decided in afavour of Assesse.
|