https://www.taxtmi.com/caselaws?id=161637 Rule 19(2) of the Assam General Sales Tax Rules, 1993 was inconsistent with the deemed-sale treatment of transfer of property in goods involved in works contracts under the Assam General Sales Tax Act, 1993 and Article 366(29A)(b). By denying works contractors the use of form A, the rule imposed a restriction not found in the parent Act and exceeded the delegated rule-making power under section 72. The provision was therefore ultra vires and void, and the reassessment order based on it could not survive. The writ petition succeeded and the consequential reassessment was set aside. en-us Tue, 18 May 2004 00:00:00 +0530 Mon, 03 Feb 2014 13:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161637 Rule 19(2) of the Assam General Sales Tax Rules, 1993 was inconsistent with the deemed-sale treatment of transfer of property in goods involved in works contracts under the Assam General Sales Tax Act, 1993 and Article 366(29A)(b). By denying works contractors the use of form A, the rule imposed a restriction not found in the parent Act and exceeded the delegated rule-making power under section 72. The provision was therefore ultra vires and void, and the reassessment order based on it could not survive. The writ petition succeeded and the consequential reassessment was set aside. Case-Laws VAT and Sales Tax Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161637