Rule-making power under Commodities Transaction Tax enables government to prescribe procedural requirements and parliamentary scrutiny. The Central Government may, by notification in the Official Gazette, make rules to carry out the Chapter, including prescribing time-limits, the form and manner of delivering or furnishing returns and the form and verification procedure for filing appeals.
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Provisions expressly mentioned in the judgment/order text.
Rule-making power under Commodities Transaction Tax enables government to prescribe procedural requirements and parliamentary scrutiny.
The Central Government may, by notification in the Official Gazette, make rules to carry out the Chapter, including prescribing time-limits, the form and manner of delivering or furnishing returns and the form and verification procedure for filing appeals.
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