https://www.taxtmi.com/caselaws?id=162060 Rule 6A(2) of the Assam General Sales Tax Rules, 1993 was upheld as a valid method for determining the sale value of containers used in exempted goods. The Court held that section 7(8) of the Act authorised taxation of the express or implied sale value of such containers and permitted prescription of the manner of determination. The rule was confined to best judgment assessment where no accounts were kept, the declared price was below market value, or the supply was shown as free of cost. It was treated as implementing the charging provision, not enlarging it or creating a tax outside the parent Act. en-us Wed, 05 Apr 2006 00:00:00 +0530 Sat, 15 Feb 2014 12:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162060 Rule 6A(2) of the Assam General Sales Tax Rules, 1993 was upheld as a valid method for determining the sale value of containers used in exempted goods. The Court held that section 7(8) of the Act authorised taxation of the express or implied sale value of such containers and permitted prescription of the manner of determination. The rule was confined to best judgment assessment where no accounts were kept, the declared price was below market value, or the supply was shown as free of cost. It was treated as implementing the charging provision, not enlarging it or creating a tax outside the parent Act. Case-Laws VAT and Sales Tax Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162060