https://www.taxtmi.com/caselaws?id=141051 Rule 7(2A) of the Central Sales Tax (Punjab) Rules, 1957 was upheld as a valid procedural regulation governing the use and furnishing of Form C. The Punjab HC held that the Central Sales Tax Act, 1956 operates transaction-wise and that section 13(4)(e) permits State rules, not inconsistent with the Act or Central rules, on how prescribed declaration forms are obtained, kept, used and furnished. Because the rule did not alter the particulars of Form C prescribed by the Central rules and only limited one declaration to one sale transaction, it was not ultra vires or repugnant to the central framework. en-us Tue, 19 Oct 1965 00:00:00 +0530 Thu, 18 Apr 2013 14:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141051 Rule 7(2A) of the Central Sales Tax (Punjab) Rules, 1957 was upheld as a valid procedural regulation governing the use and furnishing of Form C. The Punjab HC held that the Central Sales Tax Act, 1956 operates transaction-wise and that section 13(4)(e) permits State rules, not inconsistent with the Act or Central rules, on how prescribed declaration forms are obtained, kept, used and furnished. Because the rule did not alter the particulars of Form C prescribed by the Central rules and only limited one declaration to one sale transaction, it was not ultra vires or repugnant to the central framework. Case-Laws VAT and Sales Tax Tue, 19 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141051