https://www.taxtmi.com/caselaws?id=154590 Section 13(4)(e) of the Central Sales Tax Act, 1956 was construed as empowering the State to prescribe both the authority for issuing declaration forms under section 8(4) and the conditions for obtaining them. On that footing, rule 27AA(2)(c), requiring filing of returns as a prerequisite, was held to be a valid condition rather than an unauthorised restriction, so rule 4(2) of the Central Sales Tax (West Bengal) Rules, 1958 was not ultra vires. The Commercial Tax Officer was therefore within jurisdiction to insist on return filing before issuing declaration forms, and the challenge to withholding the forms failed. en-us Mon, 19 Aug 1985 00:00:00 +0530 Fri, 23 Aug 2013 18:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154590 Section 13(4)(e) of the Central Sales Tax Act, 1956 was construed as empowering the State to prescribe both the authority for issuing declaration forms under section 8(4) and the conditions for obtaining them. On that footing, rule 27AA(2)(c), requiring filing of returns as a prerequisite, was held to be a valid condition rather than an unauthorised restriction, so rule 4(2) of the Central Sales Tax (West Bengal) Rules, 1958 was not ultra vires. The Commercial Tax Officer was therefore within jurisdiction to insist on return filing before issuing declaration forms, and the challenge to withholding the forms failed. Case-Laws VAT and Sales Tax Mon, 19 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154590