https://www.taxtmi.com/caselaws?id=127398 A writ was maintainable despite alternative statutory remedies because the challenge went to the validity of the rule itself. Rule 20A of the Central Provinces and Berar Sales Tax Rules, 1947 was ultra vires because the parent Act taxed a dealer's turnover and placed liability on the seller, while the rule sought to shift the tax burden to a purchaser who had used goods otherwise than declared. Subordinate legislation could not alter the incidence of tax or impose liability on a person different from that identified in the charging section. The assessment and demand based on the invalid rule could not stand, and mandamus was granted. en-us Tue, 01 Feb 1955 00:00:00 +0530 Fri, 08 Mar 2013 14:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127398 A writ was maintainable despite alternative statutory remedies because the challenge went to the validity of the rule itself. Rule 20A of the Central Provinces and Berar Sales Tax Rules, 1947 was ultra vires because the parent Act taxed a dealer's turnover and placed liability on the seller, while the rule sought to shift the tax burden to a purchaser who had used goods otherwise than declared. Subordinate legislation could not alter the incidence of tax or impose liability on a person different from that identified in the charging section. The assessment and demand based on the invalid rule could not stand, and mandamus was granted. Case-Laws VAT and Sales Tax Tue, 01 Feb 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127398