https://www.taxtmi.com/caselaws?id=158589 Rule 15(6) prescribing Form X for the challan under section 30(4)(b) was upheld because the saving clause in section 59(2) preserved pre-existing rules and notifications not inconsistent with the new Act, so the challenge to the form failed. By contrast, an assessment treating transfer of coal between collieries as a sale under section 17 could not stand where the order lacked a clear finding of sale and was internally inconsistent. The assessment was set aside and remanded for fresh adjudication after examination of the records and hearing the assessee. en-us Tue, 07 Jan 1997 00:00:00 +0530 Fri, 01 Nov 2013 12:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158589 Rule 15(6) prescribing Form X for the challan under section 30(4)(b) was upheld because the saving clause in section 59(2) preserved pre-existing rules and notifications not inconsistent with the new Act, so the challenge to the form failed. By contrast, an assessment treating transfer of coal between collieries as a sale under section 17 could not stand where the order lacked a clear finding of sale and was internally inconsistent. The assessment was set aside and remanded for fresh adjudication after examination of the records and hearing the assessee. Case-Laws VAT and Sales Tax Tue, 07 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158589