https://www.taxtmi.com/caselaws?id=161060 A circular directing collection of advance tax on movement of groundnuts and groundnut seeds at check-posts was invalid because a statutory authority can act only within powers conferred by the statute or rules. As the circular was not shown to have been issued under any provision of the sales tax enactment or the rules made under it, there was no traceable legal basis for the levy direction. The circular was therefore ultra vires and void, and the writ petition succeeded. en-us Tue, 25 Sep 2001 00:00:00 +0530 Tue, 31 Dec 2013 14:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161060 A circular directing collection of advance tax on movement of groundnuts and groundnut seeds at check-posts was invalid because a statutory authority can act only within powers conferred by the statute or rules. As the circular was not shown to have been issued under any provision of the sales tax enactment or the rules made under it, there was no traceable legal basis for the levy direction. The circular was therefore ultra vires and void, and the writ petition succeeded. Case-Laws VAT and Sales Tax Tue, 25 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161060