https://www.taxtmi.com/caselaws?id=161353 Rule 8(4)(c)(ii) of the Delhi Sales Tax Rules, 1975 was examined against the amended Section 71(2)(b) of the Delhi Sales Tax Act, 1975, which authorised prescription of the particulars, form, source, manner and conditions for obtaining declaration forms. In that statutory setting, denial of declaration forms to a dealer in tax default was treated as within delegated power and consistent with the Act's tax-collection scheme. The measure was also regarded as a regulatory condition, not a prohibition on trade, because the dealer could still transact with compliant registered dealers. The Article 19(1)(g) challenge was therefore rejected. 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 was examined against the amended Section 71(2)(b) of the Delhi Sales Tax Act, 1975, which authorised prescription of the particulars, form, source, manner and conditions for obtaining declaration forms. In that statutory setting, denial of declaration forms to a dealer in tax default was treated as within delegated power and consistent with the Act's tax-collection scheme. The measure was also regarded as a regulatory condition, not a prohibition on trade, because the dealer could still transact with compliant registered dealers. The Article 19(1)(g) challenge was therefore rejected. Case-Laws VAT and Sales Tax Fri, 12 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161353