https://www.taxtmi.com/caselaws?id=157736 Tax liability created by the Assam Finance (Sales Tax) Act, 1956 could not be stopped or removed by executive direction in the absence of statutory authority. The Act imposed levy under Section 3(1) and did not empower the State Government or the Commissioner of Taxes to exempt scheduled goods by administrative order; the only relevant power mentioned was the power to add goods to the Schedule under Section 42. Although the Assam General Sales Tax Act, 1993 contemplated eventual exemption of the goods concerned, that legislation had not yet come into force, so the existing statutory levy continued until proper amendment or commencement of the new law. Executive directions were therefore legally ineffective and unenforceable. en-us Wed, 26 May 1993 00:00:00 +0530 Thu, 10 Oct 2013 12:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157736 Tax liability created by the Assam Finance (Sales Tax) Act, 1956 could not be stopped or removed by executive direction in the absence of statutory authority. The Act imposed levy under Section 3(1) and did not empower the State Government or the Commissioner of Taxes to exempt scheduled goods by administrative order; the only relevant power mentioned was the power to add goods to the Schedule under Section 42. Although the Assam General Sales Tax Act, 1993 contemplated eventual exemption of the goods concerned, that legislation had not yet come into force, so the existing statutory levy continued until proper amendment or commencement of the new law. Executive directions were therefore legally ineffective and unenforceable. Case-Laws VAT and Sales Tax Wed, 26 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157736