https://www.taxtmi.com/caselaws?id=161363 The Delhi Sales Tax Act created a substantive mechanism allowing sales to registered dealers for resale to be excluded from taxable turnover on furnishing the prescribed declaration form. An amendment to rule 8(4)(c)(ii) authorised withholding those forms from dealers in tax arrears, but the High Court held that section 71 empowered rules only to carry out the Act's purposes and not to impose a new disqualification or defeat a statutory entitlement. Because the rule materially impaired a right created by the parent Act and could shift the tax burden contrary to the legislative scheme, it was held to be beyond delegated power and ultra vires. en-us Mon, 30 Nov 1998 00:00:00 +0530 Thu, 16 Jan 2014 15:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161363 The Delhi Sales Tax Act created a substantive mechanism allowing sales to registered dealers for resale to be excluded from taxable turnover on furnishing the prescribed declaration form. An amendment to rule 8(4)(c)(ii) authorised withholding those forms from dealers in tax arrears, but the High Court held that section 71 empowered rules only to carry out the Act's purposes and not to impose a new disqualification or defeat a statutory entitlement. Because the rule materially impaired a right created by the parent Act and could shift the tax burden contrary to the legislative scheme, it was held to be beyond delegated power and ultra vires. Case-Laws VAT and Sales Tax Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161363