https://www.taxtmi.com/caselaws?id=148279 A State rule could not restrict the statutory declaration in Form C by requiring that one declaration cover only one transaction, because the power to prescribe the form and particulars of the declaration under the Central Sales Tax Act vested in the Central Government. The Madhya Pradesh High Court held that the proviso to rule 8(1) of the Madhya Pradesh Sales Tax (Central) Rules was inconsistent with the Act and therefore unenforceable. With that proviso disregarded, the assessee had complied with the statutory requirements, and Form C was valid for obtaining the lower rate of tax under section 8(1). en-us Fri, 01 Mar 1968 00:00:00 +0530 Thu, 25 Apr 2013 10:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148279 A State rule could not restrict the statutory declaration in Form C by requiring that one declaration cover only one transaction, because the power to prescribe the form and particulars of the declaration under the Central Sales Tax Act vested in the Central Government. The Madhya Pradesh High Court held that the proviso to rule 8(1) of the Madhya Pradesh Sales Tax (Central) Rules was inconsistent with the Act and therefore unenforceable. With that proviso disregarded, the assessee had complied with the statutory requirements, and Form C was valid for obtaining the lower rate of tax under section 8(1). Case-Laws VAT and Sales Tax Fri, 01 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148279