https://www.taxtmi.com/caselaws?id=157049 The text examines whether a sales tax application could be rejected for combining connected grievances, and concludes that the objection failed because the complaints formed one integrated scheme. It also discusses the validity of rules 19(1) and 30 of the Bengal Sales Tax Rules, 1941, as amended in 1991, and states that quarterly returns, staged payment, and monthly returns for persistent default were reasonable and constitutionally valid. By contrast, the Commissioner's circular directing regular inspections and verification by officers was found to lack statutory backing and to extend beyond delegated power, so the circular was quashed. The amended payment and return rules were upheld, but the verification circular was struck down. en-us Wed, 20 Nov 1991 00:00:00 +0530 Sat, 28 Sep 2013 13:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157049 The text examines whether a sales tax application could be rejected for combining connected grievances, and concludes that the objection failed because the complaints formed one integrated scheme. It also discusses the validity of rules 19(1) and 30 of the Bengal Sales Tax Rules, 1941, as amended in 1991, and states that quarterly returns, staged payment, and monthly returns for persistent default were reasonable and constitutionally valid. By contrast, the Commissioner's circular directing regular inspections and verification by officers was found to lack statutory backing and to extend beyond delegated power, so the circular was quashed. The amended payment and return rules were upheld, but the verification circular was struck down. Case-Laws VAT and Sales Tax Wed, 20 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157049