https://www.taxtmi.com/caselaws?id=127923 Rules 15 and 16 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 required compliance with both previous publication under section 19(4) and Legislative Assembly approval under section 3(4); the court treated these conditions as cumulative and held that approval alone did not cure the defect. Gazette publication did not create conclusive validity under section 7(e) of the General Clauses Act, 1891, because the rule-making process had not in fact followed the previous-publication procedure. Section 9 of the 1957 Amendment Act validated the rules only for assessment year 1955-56 and could not be extended to later years. en-us Thu, 01 Oct 1959 00:00:00 +0530 Sat, 23 Mar 2013 12:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127923 Rules 15 and 16 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939 required compliance with both previous publication under section 19(4) and Legislative Assembly approval under section 3(4); the court treated these conditions as cumulative and held that approval alone did not cure the defect. Gazette publication did not create conclusive validity under section 7(e) of the General Clauses Act, 1891, because the rule-making process had not in fact followed the previous-publication procedure. Section 9 of the 1957 Amendment Act validated the rules only for assessment year 1955-56 and could not be extended to later years. Case-Laws VAT and Sales Tax Thu, 01 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127923