https://www.taxtmi.com/caselaws?id=263321 Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 was invalid because it imposed documentary requirements beyond those prescribed by section 6(2) of the Central Sales Tax Act, 1956 for exemption on a subsequent inter-State sale during movement of goods. The rule-making power under section 13 permitted only procedural regulation of the authority, manner and time for furnishing the prescribed declaration and certificate, not the addition of substantive conditions that would curtail the statutory exemption. A subordinate rule cannot amend, whittle down, or conflict with the parent Act, and section 6A(2) did not justify insisting on extra documents once the prescribed documents were furnished. 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 Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 was invalid because it imposed documentary requirements beyond those prescribed by section 6(2) of the Central Sales Tax Act, 1956 for exemption on a subsequent inter-State sale during movement of goods. The rule-making power under section 13 permitted only procedural regulation of the authority, manner and time for furnishing the prescribed declaration and certificate, not the addition of substantive conditions that would curtail the statutory exemption. A subordinate rule cannot amend, whittle down, or conflict with the parent Act, and section 6A(2) did not justify insisting on extra documents once the prescribed documents were furnished. Case-Laws VAT and Sales Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263321