https://www.taxtmi.com/caselaws?id=148689 Section 24(1) reference jurisdiction under the Orissa Sales Tax Act was advisory and confined to questions of law arising from the Tribunal's order, so it could not be used to declare rule 12(10) ultra vires; that kind of validity challenge lay in writ proceedings. Rule 12(10), read with rule 7(1), was beyond the rule-making power under sections 8(4) and 13 of the Central Sales Tax Act because the phrase "in the prescribed manner" did not authorise a filing deadline for declarations. The declaration could be required only within a reasonable time before assessment, depending on the facts. en-us Thu, 10 Jul 1969 00:00:00 +0530 Thu, 02 May 2013 11:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148689 Section 24(1) reference jurisdiction under the Orissa Sales Tax Act was advisory and confined to questions of law arising from the Tribunal's order, so it could not be used to declare rule 12(10) ultra vires; that kind of validity challenge lay in writ proceedings. Rule 12(10), read with rule 7(1), was beyond the rule-making power under sections 8(4) and 13 of the Central Sales Tax Act because the phrase "in the prescribed manner" did not authorise a filing deadline for declarations. The declaration could be required only within a reasonable time before assessment, depending on the facts. Case-Laws VAT and Sales Tax Thu, 10 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148689