https://www.taxtmi.com/caselaws?id=138045 The expression "in the prescribed manner" in section 8(4) of the Central Sales Tax Act regulates the mode of furnishing Form C declarations and does not authorise a rigid filing deadline that would forfeit the concessional rate under section 8(1). The rule-making power under section 13 is confined to rules consistent with the Act, and a time-limit rule for Form C was treated as inconsistent with that scheme, especially where rule 5-A permits revised returns before assessment is completed. The vires challenge to the rule was therefore maintainable in writ proceedings notwithstanding alternative remedies. en-us Wed, 15 Apr 1964 00:00:00 +0530 Wed, 17 Apr 2013 16:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=138045 The expression "in the prescribed manner" in section 8(4) of the Central Sales Tax Act regulates the mode of furnishing Form C declarations and does not authorise a rigid filing deadline that would forfeit the concessional rate under section 8(1). The rule-making power under section 13 is confined to rules consistent with the Act, and a time-limit rule for Form C was treated as inconsistent with that scheme, especially where rule 5-A permits revised returns before assessment is completed. The vires challenge to the rule was therefore maintainable in writ proceedings notwithstanding alternative remedies. Case-Laws VAT and Sales Tax Wed, 15 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=138045