https://www.taxtmi.com/highlights?id=25788 Challenge to rule 57A of Assam VAT - Specific activities which are not to be treated as manufacture - Delegated legislation cannot take away the right that is vested or accrued by way of retrospective amendment - amended rule 57A(1) ultra vires the provisions of the definition of "manufacture" under the Act and beyond the competence of rule-making power to alter the definition of "manufacture" - HC en-us Fri, 06 Nov 2015 16:01:14 +0530 Fri, 06 Nov 2015 16:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25788 Challenge to rule 57A of Assam VAT - Specific activities which are not to be treated as manufacture - Delegated legislation cannot take away the right that is vested or accrued by way of retrospective amendment - amended rule 57A(1) ultra vires the provisions of the definition of "manufacture" under the Act and beyond the competence of rule-making power to alter the definition of "manufacture" - HC Highlights VAT and Sales Tax Fri, 06 Nov 2015 16:01:14 +0530 https://www.taxtmi.com/highlights?id=25788