https://www.taxtmi.com/caselaws?id=150661 Rule 27AA of the Bengal Sales Tax Rules, 1941 was upheld as a valid regulation of the manner and conditions for issuing declaration forms under the parent taxing statute, so the dealer had no unconditional right to those forms. Section 26 and the connected rules were also sustained because the Act supplied the legislative policy and the delegated provisions dealt only with working details; the restrictions were not treated as unreasonable restraints on trade. Seizure of books under section 14(3) was found unjustified where no sufficient basis of suspected tax evasion appeared, but the mandamus challenge still failed because no proper demand for justice against the concerned respondents was shown. en-us Tue, 27 Feb 1973 00:00:00 +0530 Mon, 20 May 2013 18:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150661 Rule 27AA of the Bengal Sales Tax Rules, 1941 was upheld as a valid regulation of the manner and conditions for issuing declaration forms under the parent taxing statute, so the dealer had no unconditional right to those forms. Section 26 and the connected rules were also sustained because the Act supplied the legislative policy and the delegated provisions dealt only with working details; the restrictions were not treated as unreasonable restraints on trade. Seizure of books under section 14(3) was found unjustified where no sufficient basis of suspected tax evasion appeared, but the mandamus challenge still failed because no proper demand for justice against the concerned respondents was shown. Case-Laws VAT and Sales Tax Tue, 27 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150661