https://www.taxtmi.com/caselaws?id=152380 Rule 8(1-A)(f) of the M.P. Sales Tax (Central) Rules, 1957 was invalid to the extent it allowed withholding of C declaration forms for default in State Act returns or arrears of tax. The Court held that the rule-making power under the Central Sales Tax Act permits only rules consistent with the Act and limited to the prescribed manner of furnishing declarations, not additional substantive conditions or disabling restrictions. C forms are part of the machinery for securing the concessional inter-State sales tax rate, and State authorities cannot use their role under the Central Act to compel payment of State dues by blocking that statutory benefit. en-us Tue, 13 Feb 1979 00:00:00 +0530 Mon, 01 Jul 2013 18:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152380 Rule 8(1-A)(f) of the M.P. Sales Tax (Central) Rules, 1957 was invalid to the extent it allowed withholding of C declaration forms for default in State Act returns or arrears of tax. The Court held that the rule-making power under the Central Sales Tax Act permits only rules consistent with the Act and limited to the prescribed manner of furnishing declarations, not additional substantive conditions or disabling restrictions. C forms are part of the machinery for securing the concessional inter-State sales tax rate, and State authorities cannot use their role under the Central Act to compel payment of State dues by blocking that statutory benefit. Case-Laws VAT and Sales Tax Tue, 13 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152380