https://www.taxtmi.com/caselaws?id=150199 Rule 25C of the Rajasthan Sales Tax Rules was treated as procedural only, because section 2(s)(iv) of the Rajasthan Sales Tax Act allowed deduction for sales to registered dealers for resale within the State without making production of declaration form S.T. 17 a statutory condition. The court held that delegated rule-making under section 26(5) could not add a substantive restriction absent from the parent Act, so the declaration requirement operated merely as a mode of proof and not as a mandatory condition for deduction. The assessee therefore was not obliged to obtain the form for such sales. en-us Wed, 09 Feb 1972 00:00:00 +0530 Fri, 10 May 2013 11:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150199 Rule 25C of the Rajasthan Sales Tax Rules was treated as procedural only, because section 2(s)(iv) of the Rajasthan Sales Tax Act allowed deduction for sales to registered dealers for resale within the State without making production of declaration form S.T. 17 a statutory condition. The court held that delegated rule-making under section 26(5) could not add a substantive restriction absent from the parent Act, so the declaration requirement operated merely as a mode of proof and not as a mandatory condition for deduction. The assessee therefore was not obliged to obtain the form for such sales. Case-Laws VAT and Sales Tax Wed, 09 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150199