https://www.taxtmi.com/caselaws?id=128331 Previous publication was treated as a condition precedent to the exercise of rule-making power under the governing sales tax statute, so non-compliance rendered the inserted and substituted rules invalid. The court noted that the absence of evidence of prior publication for the mandatory four-week period meant the rules were not made in accordance with the statute. Publication in the Official Gazette could not cure that foundational defect where the statutory condition for valid rule-making had not been satisfied, and the reassessment made under those rules could not stand. en-us Tue, 01 Nov 1960 00:00:00 +0530 Tue, 02 Apr 2013 10:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128331 Previous publication was treated as a condition precedent to the exercise of rule-making power under the governing sales tax statute, so non-compliance rendered the inserted and substituted rules invalid. The court noted that the absence of evidence of prior publication for the mandatory four-week period meant the rules were not made in accordance with the statute. Publication in the Official Gazette could not cure that foundational defect where the statutory condition for valid rule-making had not been satisfied, and the reassessment made under those rules could not stand. Case-Laws VAT and Sales Tax Tue, 01 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128331