https://www.taxtmi.com/caselaws?id=154360 The Kerala General Sales Tax Act's scheme treated sales tax as a yearly levy with final adjustment at year end, but the rule-making power was wide enough to support provisional or periodic assessment and monthly collection during the year. The omission of section 18 and the earlier annual provisional assessment machinery did not invalidate the retained sub-rules (7) to (14) of rule 21, because the Act did not expressly or by necessary implication prohibit such a mechanism. The court therefore upheld those sub-rules as intra vires the Act, and the assessees' challenge failed. en-us Tue, 03 Apr 1984 00:00:00 +0530 Sat, 17 Aug 2013 17:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154360 The Kerala General Sales Tax Act's scheme treated sales tax as a yearly levy with final adjustment at year end, but the rule-making power was wide enough to support provisional or periodic assessment and monthly collection during the year. The omission of section 18 and the earlier annual provisional assessment machinery did not invalidate the retained sub-rules (7) to (14) of rule 21, because the Act did not expressly or by necessary implication prohibit such a mechanism. The court therefore upheld those sub-rules as intra vires the Act, and the assessees' challenge failed. Case-Laws VAT and Sales Tax Tue, 03 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154360