https://www.taxtmi.com/article/detailed?id=9058 Where subordinate rules conflict with a statute they must yield: rules are instruments to implement statutory provisions and cannot curtail rights or fiscal incidents conferred by the parent enactment. Taxing power cannot be exercised by bye laws or rules unless the statute expressly authorises such imposition; a rule purporting to levy duty beyond the statute's scope is ultra vires. Rule making authorities have no plenary power and must act within the legislative boundaries and purposes. en-us Fri, 10 Apr 2020 10:40:34 +0530 Fri, 10 Apr 2020 10:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9058 Where subordinate rules conflict with a statute they must yield: rules are instruments to implement statutory provisions and cannot curtail rights or fiscal incidents conferred by the parent enactment. Taxing power cannot be exercised by bye laws or rules unless the statute expressly authorises such imposition; a rule purporting to levy duty beyond the statute's scope is ultra vires. Rule making authorities have no plenary power and must act within the legislative boundaries and purposes. Articles Goods and Services Tax - GST Fri, 10 Apr 2020 10:40:34 +0530 https://www.taxtmi.com/article/detailed?id=9058