https://www.taxtmi.com/caselaws?id=161353 Rule 8(4)(c)(ii) of the Delhi Sales Tax Rules, 1975, denying declaration forms to dealers in tax default, was supported by the amended statutory power to prescribe the form, source, manner, timing and conditions for obtaining and furnishing such forms. The rule therefore operated within delegated rule-making authority and was valid. Denial of forms was treated as a tax-compliance condition rather than a prohibition on trade: dealers remained free to transact with compliant registered dealers, while access to the related tax benefit depended on contemporaneous statutory compliance. The condition was regarded as a permissible regulatory measure directed at tax collection and not an unreasonable restriction under Article 19(1)(g). en-us Fri, 12 Jul 2002 00:00:00 +0530 Thu, 16 Jan 2014 13:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161353 Rule 8(4)(c)(ii) of the Delhi Sales Tax Rules, 1975, denying declaration forms to dealers in tax default, was supported by the amended statutory power to prescribe the form, source, manner, timing and conditions for obtaining and furnishing such forms. The rule therefore operated within delegated rule-making authority and was valid. Denial of forms was treated as a tax-compliance condition rather than a prohibition on trade: dealers remained free to transact with compliant registered dealers, while access to the related tax benefit depended on contemporaneous statutory compliance. The condition was regarded as a permissible regulatory measure directed at tax collection and not an unreasonable restriction under Article 19(1)(g). Case-Laws VAT and Sales Tax Fri, 12 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161353