https://www.taxtmi.com/caselaws?id=414762 Declaration forms for interstate stock transfers may be refused where the applicant has outstanding assessed tax dues and no stay operates for several liabilities, because pending proceedings in other years do not automatically extend restraint to those dues. The Delhi High Court also noted that the rule-making power under the Central Sales Tax Act authorises prescription of the authority, conditions and manner for obtaining statutory declaration forms, so Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules, 2005 was not shown to be ultra vires at the interim stage. A reasoned order and opportunity of hearing further supported the refusal. en-us Tue, 09 Nov 2021 00:00:00 +0530 Thu, 08 Sep 2022 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414762 Declaration forms for interstate stock transfers may be refused where the applicant has outstanding assessed tax dues and no stay operates for several liabilities, because pending proceedings in other years do not automatically extend restraint to those dues. The Delhi High Court also noted that the rule-making power under the Central Sales Tax Act authorises prescription of the authority, conditions and manner for obtaining statutory declaration forms, so Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules, 2005 was not shown to be ultra vires at the interim stage. A reasoned order and opportunity of hearing further supported the refusal. Case-Laws VAT and Sales Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414762