https://www.taxtmi.com/caselaws?id=100844 Statutory refund of tax on declared goods sold later in inter-State trade could not be curtailed by delegated rules that imposed a mandatory filing time limit or treated a prescribed form as a condition to defeat the claim. Section 15(b) of the Central Sales Tax Act, 1956 and the proviso to section 5(4) of the Mysore Sales Tax Act, 1957 created the refund entitlement, and rule-making power extended only to the manner and conditions of payment, not to extinguishing the right itself. The prescribed form was therefore directory, and the time-limit requirement was beyond the rule-making authority and invalid. en-us Mon, 30 Oct 1972 00:00:00 +0530 Mon, 17 Feb 2020 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100844 Statutory refund of tax on declared goods sold later in inter-State trade could not be curtailed by delegated rules that imposed a mandatory filing time limit or treated a prescribed form as a condition to defeat the claim. Section 15(b) of the Central Sales Tax Act, 1956 and the proviso to section 5(4) of the Mysore Sales Tax Act, 1957 created the refund entitlement, and rule-making power extended only to the manner and conditions of payment, not to extinguishing the right itself. The prescribed form was therefore directory, and the time-limit requirement was beyond the rule-making authority and invalid. Case-Laws VAT and Sales Tax Mon, 30 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100844