https://www.taxtmi.com/caselaws?id=153474 Rule 5A of the Kerala Central Sales Tax Rules was held to remain valid because it operated consistently with the Central Sales Tax (Registration and Turnover) Rules in the same field. Section 6A places the burden on the dealer to prove transfer otherwise than by sale and permits prescribed declarations, while the statute also authorises both Central and State rule-making on declaration particulars. The State requirement for additional particulars did not conflict with the Central form F regime, and concurrent compliance was possible. No implied repeal or supersession arose, so the dealer had to furnish the particulars required by the State rule. en-us Thu, 24 Feb 1983 00:00:00 +0530 Tue, 23 Jul 2013 18:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153474 Rule 5A of the Kerala Central Sales Tax Rules was held to remain valid because it operated consistently with the Central Sales Tax (Registration and Turnover) Rules in the same field. Section 6A places the burden on the dealer to prove transfer otherwise than by sale and permits prescribed declarations, while the statute also authorises both Central and State rule-making on declaration particulars. The State requirement for additional particulars did not conflict with the Central form F regime, and concurrent compliance was possible. No implied repeal or supersession arose, so the dealer had to furnish the particulars required by the State rule. Case-Laws VAT and Sales Tax Thu, 24 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153474