https://www.taxtmi.com/caselaws?id=330864 Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 was upheld as a valid procedural requirement for claiming exemption under Section 6(2) of the Central Sales Tax Act, 1956. The rule was held to operate in aid of the statutory scheme by requiring specified transport and title documents, not to alter the substance of the exemption or conflict with the Central Sales Tax (Registration and Turnover) Rules, 1957. The Court treated the rule as within the State Government's rule-making power under Section 13(3) and Section 13(4)(c), and the challenge to its validity failed. en-us Thu, 16 Jun 2016 00:00:00 +0530 Mon, 27 Mar 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330864 Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 was upheld as a valid procedural requirement for claiming exemption under Section 6(2) of the Central Sales Tax Act, 1956. The rule was held to operate in aid of the statutory scheme by requiring specified transport and title documents, not to alter the substance of the exemption or conflict with the Central Sales Tax (Registration and Turnover) Rules, 1957. The Court treated the rule as within the State Government's rule-making power under Section 13(3) and Section 13(4)(c), and the challenge to its validity failed. Case-Laws VAT and Sales Tax Thu, 16 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330864