https://www.taxtmi.com/caselaws?id=127928 The power under clause (vii) of section 5 of the General Sales Tax Act, 1125, was confined to fixing a single taxable point in the series of sales and did not authorise the Government to shift the charge to a purchase point or alter liability beyond the Act and rules. Rule 4 of the General Sales Tax Rules, 1950 treated sale price as the basis of turnover, and the challenged notification fixing the last purchase as the taxable point exceeded that statutory scheme. The absence of a valid rule under section 24 and defects in prior publication reinforced the invalidity of the arrangement. The notification was ultra vires and the levy on purchase turnover was invalid. en-us Thu, 28 Jan 1960 00:00:00 +0530 Sat, 23 Mar 2013 13:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127928 The power under clause (vii) of section 5 of the General Sales Tax Act, 1125, was confined to fixing a single taxable point in the series of sales and did not authorise the Government to shift the charge to a purchase point or alter liability beyond the Act and rules. Rule 4 of the General Sales Tax Rules, 1950 treated sale price as the basis of turnover, and the challenged notification fixing the last purchase as the taxable point exceeded that statutory scheme. The absence of a valid rule under section 24 and defects in prior publication reinforced the invalidity of the arrangement. The notification was ultra vires and the levy on purchase turnover was invalid. Case-Laws VAT and Sales Tax Thu, 28 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127928