https://www.taxtmi.com/caselaws?id=128488 Rule 25 of the Madras General Sales Tax Rules, 1959, which required permits for travelling salesmen or representatives, was beyond the rule-making power under section 53 of the Madras General Sales Tax Act, 1959. Section 53(2) did not expressly authorise such a permit requirement, and the general power in section 53(1) was insufficient to support it. Section 21-A, introduced later, gave the rule statutory footing only from 1 October 1960 and did not operate retrospectively. The rule therefore remained invalid for the earlier period ending 31 March 1960. en-us Thu, 29 Mar 1962 00:00:00 +0530 Sat, 06 Apr 2013 14:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128488 Rule 25 of the Madras General Sales Tax Rules, 1959, which required permits for travelling salesmen or representatives, was beyond the rule-making power under section 53 of the Madras General Sales Tax Act, 1959. Section 53(2) did not expressly authorise such a permit requirement, and the general power in section 53(1) was insufficient to support it. Section 21-A, introduced later, gave the rule statutory footing only from 1 October 1960 and did not operate retrospectively. The rule therefore remained invalid for the earlier period ending 31 March 1960. Case-Laws VAT and Sales Tax Thu, 29 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128488