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Issues: Whether the rule requiring declaration forms in Form C to be filed within a fixed time limit, and the consequential denial of concessional tax treatment for inter-State sales, was valid and enforceable.
Analysis: The concessional rate under section 8(1) of the Central Sales Tax Act is available when the dealer furnishes the declaration in the prescribed manner under section 8(4). The phrase "in the prescribed manner" was held to regulate the mode of furnishing the declaration, not to authorise the rule-making authority to impose a rigid time limit that would forfeit the statutory concession. Section 13(3) permits only rules consistent with the Act, and section 13(4)(e) also does not confer power to prescribe a limitation period for filing Form C. The time-limit rule was further found inconsistent with rule 5-A, which permits revised returns before assessment is completed, making it unreasonable to bar Form C at an earlier stage. The existence of an alternative remedy did not bar writ relief because the vires of the rule itself was under challenge.
Conclusion: The time-limit rule was held to be beyond the rule-making power and inconsistent with the Act and rules, and the assessment order denying the concessional rate was quashed.
Ratio Decidendi: The expression "in the prescribed manner" in section 8(4) of the Central Sales Tax Act authorises only the mode of furnishing the declaration and does not permit the rule-making authority to impose a rigid time limit that defeats the statutory concession under section 8(1).
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