https://www.taxtmi.com/caselaws?id=158344 Rule 94 of the Bengal Sales Tax Rules, 1941 did not authorise refusal of blank permits in Form XXXB merely because assessed tax remained unpaid. The Tribunal read the rule on its plain language and found no provision treating such non-payment as a disqualification. On that basis, the refusal could not be sustained, and the authority was required to issue the permits forthwith. The decision affirms that a statutory authority must act within the grounds expressly provided by the governing rule and cannot add a further disqualifying condition by administrative practice. en-us Fri, 12 May 1995 00:00:00 +0530 Mon, 21 Oct 2013 16:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158344 Rule 94 of the Bengal Sales Tax Rules, 1941 did not authorise refusal of blank permits in Form XXXB merely because assessed tax remained unpaid. The Tribunal read the rule on its plain language and found no provision treating such non-payment as a disqualification. On that basis, the refusal could not be sustained, and the authority was required to issue the permits forthwith. The decision affirms that a statutory authority must act within the grounds expressly provided by the governing rule and cannot add a further disqualifying condition by administrative practice. Case-Laws VAT and Sales Tax Fri, 12 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158344