https://www.taxtmi.com/caselaws?id=158954 Rules framed under delegated power are subordinate to the parent statute and cannot override, curtail, or control its substantive provisions. Applied to rule 20-B of the Madhya Pradesh General Sales Tax Rules, 1959, the settled principle is that where section 7(2) of the Madhya Pradesh General Sales Tax Act, 1958 governs the rights and liabilities, the statutory provision must prevail and the inconsistent rule cannot defeat it. On that basis, the Tribunal's view that rule 20-B did not bar levy at the concessional rate under section 7(2) was treated as disclosing no error of law, and no referable question of law arose for a reference under section 44(2). en-us Thu, 01 Feb 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158954 Rules framed under delegated power are subordinate to the parent statute and cannot override, curtail, or control its substantive provisions. Applied to rule 20-B of the Madhya Pradesh General Sales Tax Rules, 1959, the settled principle is that where section 7(2) of the Madhya Pradesh General Sales Tax Act, 1958 governs the rights and liabilities, the statutory provision must prevail and the inconsistent rule cannot defeat it. On that basis, the Tribunal's view that rule 20-B did not bar levy at the concessional rate under section 7(2) was treated as disclosing no error of law, and no referable question of law arose for a reference under section 44(2). Case-Laws VAT and Sales Tax Thu, 01 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158954