https://www.taxtmi.com/caselaws?id=150077 A delegated tax rule cannot impose a narrower Form C certification requirement than the Central Sales Tax Act permits. Section 8(4) requires the prescribed declaration from the prescribed authority, and the statute does not confine that authority to the State where delivery is taken. By adding an extra territorial condition, rule 12(11) of the Orissa CST Rules was inconsistent with the parent Act and beyond the rule-making power under section 13(3). The impugned sub-rule was held ultra vires and unenforceable, and the writ challenge succeeded. en-us Mon, 25 May 1970 00:00:00 +0530 Wed, 08 May 2013 15:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150077 A delegated tax rule cannot impose a narrower Form C certification requirement than the Central Sales Tax Act permits. Section 8(4) requires the prescribed declaration from the prescribed authority, and the statute does not confine that authority to the State where delivery is taken. By adding an extra territorial condition, rule 12(11) of the Orissa CST Rules was inconsistent with the parent Act and beyond the rule-making power under section 13(3). The impugned sub-rule was held ultra vires and unenforceable, and the writ challenge succeeded. Case-Laws VAT and Sales Tax Mon, 25 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150077