https://www.taxtmi.com/caselaws?id=164527 Transitional tax relief under section 18 and rule 166 was treated as a statutory concession, not an enforceable right to recover tax already paid under the earlier sales tax regime. The rule validly limited relief to the lesser of the liability under the old law and the liability under the new law, operating within the enabling framework of section 18. On that basis, the clarification order rejecting a larger claim was consistent with the statute, and the challenge that the rule was arbitrary or ultra vires was not accepted. en-us Mon, 09 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164527 Transitional tax relief under section 18 and rule 166 was treated as a statutory concession, not an enforceable right to recover tax already paid under the earlier sales tax regime. The rule validly limited relief to the lesser of the liability under the old law and the liability under the new law, operating within the enabling framework of section 18. On that basis, the clarification order rejecting a larger claim was consistent with the statute, and the challenge that the rule was arbitrary or ultra vires was not accepted. Case-Laws VAT and Sales Tax Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164527