https://www.taxtmi.com/caselaws?id=263321 The court declared rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 invalid and ultra vires, as it conflicted with the Central Sales Tax Act and exceeded the State Government's authority. The petitioner's challenge to the constitutional validity of the rule was successful, with the court emphasizing that the State's requirement for additional documents for exemption went beyond its power under the Act. The court's decision highlighted the limitations of the State's rule-making authority in amending statutory provisions and ensuring consistency with the overarching Central Act. en-us Fri, 07 Mar 2014 00:00:00 +0530 Mon, 31 Aug 2015 07:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263321 The court declared rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 invalid and ultra vires, as it conflicted with the Central Sales Tax Act and exceeded the State Government's authority. The petitioner's challenge to the constitutional validity of the rule was successful, with the court emphasizing that the State's requirement for additional documents for exemption went beyond its power under the Act. The court's decision highlighted the limitations of the State's rule-making authority in amending statutory provisions and ensuring consistency with the overarching Central Act. Case-Laws VAT and Sales Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263321