https://www.taxtmi.com/caselaws?id=375463 A statutory tax-deduction obligation declared ultra vires could not be revived by an amended rule or consequential recovery provision without valid validating legislation, so the Revenue's demands under the Kerala General Sales Tax framework failed on the core levy and deduction issues. The Court treated the amended Rule 22A and amended Section 7(7C) as insufficient to sustain tax deduction at source where the substantive obligation had been struck down to the extent it covered turnover beyond State competence. However, additions based on penalty orders and alleged suppression were reopened because the assessing authority had not independently examined the books, registration records and supporting material, requiring fresh verification. en-us Mon, 04 Feb 2019 00:00:00 +0530 Mon, 20 Jan 2020 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375463 A statutory tax-deduction obligation declared ultra vires could not be revived by an amended rule or consequential recovery provision without valid validating legislation, so the Revenue's demands under the Kerala General Sales Tax framework failed on the core levy and deduction issues. The Court treated the amended Rule 22A and amended Section 7(7C) as insufficient to sustain tax deduction at source where the substantive obligation had been struck down to the extent it covered turnover beyond State competence. However, additions based on penalty orders and alleged suppression were reopened because the assessing authority had not independently examined the books, registration records and supporting material, requiring fresh verification. Case-Laws VAT and Sales Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375463