https://www.taxtmi.com/caselaws?id=154540 Section 37-A(2) of the Assam Sales Tax Act, 1947 was held not to be self-executing because any drawback, set-off or refund depended on rules prescribing the relevant circumstances and conditions. The court reasoned that, in a taxing statute, the power to grant relief cannot be exercised by supplying omissions or ignoring the rule-making requirement. As no rules had been framed, no authority could lawfully grant the claimed tax relief. The refund claim therefore failed, and the denial of relief was upheld until the prescribed rules are made. en-us Wed, 05 Jun 1985 00:00:00 +0530 Fri, 23 Aug 2013 14:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154540 Section 37-A(2) of the Assam Sales Tax Act, 1947 was held not to be self-executing because any drawback, set-off or refund depended on rules prescribing the relevant circumstances and conditions. The court reasoned that, in a taxing statute, the power to grant relief cannot be exercised by supplying omissions or ignoring the rule-making requirement. As no rules had been framed, no authority could lawfully grant the claimed tax relief. The refund claim therefore failed, and the denial of relief was upheld until the prescribed rules are made. Case-Laws VAT and Sales Tax Wed, 05 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154540