Form and manner for furnishing declarations now prescribed by amendment, creating an express procedural basis for statutory declaration compliance. The amendment inserts clause (aa) into sub section (1) of section 13 of the Central Sales Tax Act, authorising specification of the form and manner for furnishing declarations under the Act's declaration provision, thereby creating an express statutory basis to regulate documentary format and submission procedure for those declarations.
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Provisions expressly mentioned in the judgment/order text.
Form and manner for furnishing declarations now prescribed by amendment, creating an express procedural basis for statutory declaration compliance.
The amendment inserts clause (aa) into sub section (1) of section 13 of the Central Sales Tax Act, authorising specification of the form and manner for furnishing declarations under the Act's declaration provision, thereby creating an express statutory basis to regulate documentary format and submission procedure for those declarations.
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