Delegated legislation cannot add extra conditions to statutory exemption claims when the parent Act already prescribes the requirements.

Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 was invalid because it imposed documentary requirements beyond those prescribed by section 6(2) of the Central Sales Tax Act, 1956 for exemption on a subsequent inter-State sale during movement of goods. The rule-making power under section 13 permitted only procedural regulation of the authority, manner and time for furnishing the prescribed declaration and certificate, not the addition of substantive conditions that would curtail the statutory exemption. A subordinate rule cannot amend, whittle down, or conflict with the parent Act, and section 6A(2) did not justify insisting on extra documents once the prescribed documents were furnished.

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Issues: Whether rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 was invalid and ultra vires for imposing additional requirements beyond those prescribed under section 6(2) of the Central Sales Tax Act, 1956 and for exceeding the State Government's rule-making power under section 13 of the Act.

Analysis: Section 6(2) of the Central Sales Tax Act, 1956, as applicable, itself prescribed the conditions for exemption in respect of a subsequent inter-State sale during movement of goods. The rule-making authority was left only to regulate procedural aspects such as the authority, manner and time for furnishing the prescribed declaration and certificate. The State Government, acting under section 13(3) and section 13(4), could not add further documentary requirements so as to curtail the statutory exemption. A subordinate rule which has the effect of amending or whittling down the exemption granted by the parent Act is beyond power and inconsistent with the Act. Section 6A(2) did not justify insistence on extra documents once the prescribed documents were furnished.

Conclusion: Rule 11B(2)(c) was held to be invalid and ultra vires as it was inconsistent with the Central Sales Tax Act, 1956 and beyond the State Government's rule-making power.

Ratio Decidendi: Delegated legislation cannot impose substantive conditions additional to those enacted in the parent statute for claiming a statutory exemption, and any rule inconsistent with the Act is ultra vires.

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