https://www.taxtmi.com/caselaws?id=161503 Rules 43(3), 43(6)(c) and 43(7)(j)(iii) of the Assam General Sales Tax Rules, 1993, requiring a despatch note in Form 35 and its production at check-posts for goods moving outside Assam, were found to regulate inter-State movement rather than intra-State levy, collection, or anti-evasion measures. Because the State's rule-making power under the Act extended only to intra-State transactions, the provisions were treated as encroaching on a field reserved to Parliament under entry 92A of List I. Applying the principle that ancillary machinery provisions cannot ol inter-State trade, the Court declared the impugned rules ultra vires. en-us Tue, 03 Sep 2002 00:00:00 +0530 Thu, 30 Jan 2014 14:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161503 Rules 43(3), 43(6)(c) and 43(7)(j)(iii) of the Assam General Sales Tax Rules, 1993, requiring a despatch note in Form 35 and its production at check-posts for goods moving outside Assam, were found to regulate inter-State movement rather than intra-State levy, collection, or anti-evasion measures. Because the State's rule-making power under the Act extended only to intra-State transactions, the provisions were treated as encroaching on a field reserved to Parliament under entry 92A of List I. Applying the principle that ancillary machinery provisions cannot ol inter-State trade, the Court declared the impugned rules ultra vires. Case-Laws VAT and Sales Tax Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161503