https://www.taxtmi.com/caselaws?id=157871 Rule 35 of the Andhra Pradesh General Sales Tax Rules, 1957 could not operate as an independent mandate overriding Section 20 of the parent Act. Procedural rules in subordinate legislation must yield where they conflict with the statute, so the excess-tax refund mechanism could not displace pending revisional proceedings already initiated under Section 20. Objections to jurisdiction and merits were to be raised before the revisional authority, which was to decide them in accordance with law and proceed expeditiously. The writ relief seeking compulsory refund was therefore refused, and the petition was dismissed. en-us Fri, 02 Apr 1993 00:00:00 +0530 Fri, 11 Oct 2013 16:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157871 Rule 35 of the Andhra Pradesh General Sales Tax Rules, 1957 could not operate as an independent mandate overriding Section 20 of the parent Act. Procedural rules in subordinate legislation must yield where they conflict with the statute, so the excess-tax refund mechanism could not displace pending revisional proceedings already initiated under Section 20. Objections to jurisdiction and merits were to be raised before the revisional authority, which was to decide them in accordance with law and proceed expeditiously. The writ relief seeking compulsory refund was therefore refused, and the petition was dismissed. Case-Laws VAT and Sales Tax Fri, 02 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157871