https://www.taxtmi.com/caselaws?id=129011 Rules 20 and 25 of the Punjab General Sales Tax Rules, 1949 were upheld because the Act authorised payment at prescribed intervals and returns by prescribed dates, and the rule-making power extended to the manner, form and time of return filing. The deduction under section 5(2)(a)(vi) was treated as operating at assessment, so quarterly returns could validly proceed on a provisional basis without nullifying the substantive deduction. Where later sales brought the matter within the deduction, section 12 allowed refund of excess tax already paid. The rules were therefore held to be harmonious with the Act and not ultra vires or repugnant to it. en-us Tue, 22 Dec 1964 00:00:00 +0530 Tue, 16 Apr 2013 12:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129011 Rules 20 and 25 of the Punjab General Sales Tax Rules, 1949 were upheld because the Act authorised payment at prescribed intervals and returns by prescribed dates, and the rule-making power extended to the manner, form and time of return filing. The deduction under section 5(2)(a)(vi) was treated as operating at assessment, so quarterly returns could validly proceed on a provisional basis without nullifying the substantive deduction. Where later sales brought the matter within the deduction, section 12 allowed refund of excess tax already paid. The rules were therefore held to be harmonious with the Act and not ultra vires or repugnant to it. Case-Laws VAT and Sales Tax Tue, 22 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129011