https://www.taxtmi.com/caselaws?id=160650 A lump-sum advance sales tax on iron and steel, cement and chemical fertilisers was held unauthorised because the Manipur Sales Tax Act, 1990 permitted changes to levy only by State Government notification in the Official Gazette after prior notice. The office memorandum was issued by the Commissioner of Taxes, who had no statutory power to impose advance tax by executive instruction, and fiscal liabilities could arise only by authority of law. The selective coverage of only certain goods was also treated as arbitrary and without legal basis. The memorandum was therefore liable to be quashed as constitutionally impermissible. en-us Thu, 25 Jan 2001 00:00:00 +0530 Sat, 21 Dec 2013 14:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160650 A lump-sum advance sales tax on iron and steel, cement and chemical fertilisers was held unauthorised because the Manipur Sales Tax Act, 1990 permitted changes to levy only by State Government notification in the Official Gazette after prior notice. The office memorandum was issued by the Commissioner of Taxes, who had no statutory power to impose advance tax by executive instruction, and fiscal liabilities could arise only by authority of law. The selective coverage of only certain goods was also treated as arbitrary and without legal basis. The memorandum was therefore liable to be quashed as constitutionally impermissible. Case-Laws VAT and Sales Tax Thu, 25 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160650