https://www.taxtmi.com/caselaws?id=127681 Where rules framed under the sales tax enactment were given statutory force, a subordinate criminal court could not itself declare them invalid under section 432(1) of the Code of Criminal Procedure; it had to make a reference instead. The provisional assessment rules were also upheld because they operated as machinery for determining turnover and for levy, instalments, and collection, rather than as a charge inconsistent with section 3 of the Travancore-Cochin General Sales Tax Act. Accordingly, the rules were treated as intra vires and not repugnant to the charging provision. en-us Thu, 09 Aug 1956 00:00:00 +0530 Thu, 14 Mar 2013 11:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127681 Where rules framed under the sales tax enactment were given statutory force, a subordinate criminal court could not itself declare them invalid under section 432(1) of the Code of Criminal Procedure; it had to make a reference instead. The provisional assessment rules were also upheld because they operated as machinery for determining turnover and for levy, instalments, and collection, rather than as a charge inconsistent with section 3 of the Travancore-Cochin General Sales Tax Act. Accordingly, the rules were treated as intra vires and not repugnant to the charging provision. Case-Laws VAT and Sales Tax Thu, 09 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127681