https://www.taxtmi.com/caselaws?id=159281 A circular issued by the Commercial Taxes Department could not direct rejection of G forms for sale of beedi leaves so as to deny the concessional rate under section 5-B of the A.P. General Sales Tax Act, 1957. The Act granted the concession where goods were sold for use as raw material in manufacture, subject to a prescribed G form declaration, and an executive instruction could not override that statutory entitlement. Suspected misuse or false declarations had to be dealt with through the statutory machinery, not by a blanket ban. The circular was therefore illegal and ultra vires to that extent, and G forms had to be accepted if otherwise in order. en-us Fri, 23 Jan 1998 00:00:00 +0530 Tue, 19 Nov 2013 16:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159281 A circular issued by the Commercial Taxes Department could not direct rejection of G forms for sale of beedi leaves so as to deny the concessional rate under section 5-B of the A.P. General Sales Tax Act, 1957. The Act granted the concession where goods were sold for use as raw material in manufacture, subject to a prescribed G form declaration, and an executive instruction could not override that statutory entitlement. Suspected misuse or false declarations had to be dealt with through the statutory machinery, not by a blanket ban. The circular was therefore illegal and ultra vires to that extent, and G forms had to be accepted if otherwise in order. Case-Laws VAT and Sales Tax Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159281