Subordinate rules cannot override the parent statute; no referable question of law arose on concessional sales tax rate.

Rules framed under delegated power are subordinate to the parent statute and cannot override, curtail, or control its substantive provisions. Applied to rule 20-B of the Madhya Pradesh General Sales Tax Rules, 1959, the settled principle is that where section 7(2) of the Madhya Pradesh General Sales Tax Act, 1958 governs the rights and liabilities, the statutory provision must prevail and the inconsistent rule cannot defeat it. On that basis, the Tribunal's view that rule 20-B did not bar levy at the concessional rate under section 7(2) was treated as disclosing no error of law, and no referable question of law arose for a reference under section 44(2).

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Issues: Whether rule 20-B of the Madhya Pradesh General Sales Tax Rules, 1959 could control or restrict the operation of section 7(2) of the Madhya Pradesh General Sales Tax Act, 1958, and whether any referable question of law arose for directing a reference under section 44(2) of the Act.

Analysis: The power to frame rules under section 51 of the Act is only an exercise of delegated legislation for carrying out the purposes of the Act. Such rules are subordinate to the parent enactment and cannot override, curtail, or control the substantive provisions of the Act. Where the Act itself governs the rights and liabilities of the parties, the statutory provision must be given full effect, and a rule inconsistent with the Act cannot prevail. On that principle, the Tribunal's view that rule 20-B was no bar to the operation of section 7(2) for levy at the concessional rate did not disclose any error of law.

Conclusion: The rule could not override the Act, and no referable question of law arose for making a reference under section 44(2) of the Act.

Ratio Decidendi: Subordinate rules made under delegated legislative power cannot the substantive provisions of the parent statute, and a reference is not warranted where the Tribunal's view merely applies that settled principle.

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