https://www.taxtmi.com/caselaws?id=127717 Previous publication was a mandatory condition for amending rule 13 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, so the original 1939 rules remained valid, but the 1947, 1951 and 1953 amendments were invalid because the statutory precondition was not satisfied. Publication in the Gazette could not cure the absence of prior compliance with the rule-making requirement. The assessment itself was upheld because Assistant Commercial Tax Officers were duly authorised under the Act to act as assessing authorities within the prescribed turnover limit, so the objection to their competence failed. en-us Fri, 09 Aug 1957 00:00:00 +0530 Thu, 14 Mar 2013 17:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127717 Previous publication was a mandatory condition for amending rule 13 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, so the original 1939 rules remained valid, but the 1947, 1951 and 1953 amendments were invalid because the statutory precondition was not satisfied. Publication in the Gazette could not cure the absence of prior compliance with the rule-making requirement. The assessment itself was upheld because Assistant Commercial Tax Officers were duly authorised under the Act to act as assessing authorities within the prescribed turnover limit, so the objection to their competence failed. Case-Laws VAT and Sales Tax Fri, 09 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127717