https://www.taxtmi.com/caselaws?id=144156 Section 15(b) of the Central Sales Tax Act was explained as creating a statutory right to refund of State tax on declared goods sold in inter-State trade, and the Court treated actual payment of Central sales tax as no condition precedent for that refund. A delegated rule could regulate the manner, timing and proof of a refund claim, but it could not add a substantive requirement that enlarged the burden beyond the parent statute; the offending words in rule 39-A(1) were therefore ultra vires. The proviso to rule 39-A(3) and Form 4-A were treated as procedural and not struck down, although the earlier proviso demanding proof of Central sales tax payment was ineffective for the relevant past period. en-us Tue, 14 Feb 1967 00:00:00 +0530 Sat, 20 Apr 2013 14:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144156 Section 15(b) of the Central Sales Tax Act was explained as creating a statutory right to refund of State tax on declared goods sold in inter-State trade, and the Court treated actual payment of Central sales tax as no condition precedent for that refund. A delegated rule could regulate the manner, timing and proof of a refund claim, but it could not add a substantive requirement that enlarged the burden beyond the parent statute; the offending words in rule 39-A(1) were therefore ultra vires. The proviso to rule 39-A(3) and Form 4-A were treated as procedural and not struck down, although the earlier proviso demanding proof of Central sales tax payment was ineffective for the relevant past period. Case-Laws VAT and Sales Tax Tue, 14 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144156