https://www.taxtmi.com/caselaws?id=301056 Under the Central Sales Tax regime, issuance of C and F Forms is governed by the Act and the Rules, and once the prescribed conditions are met the authority must issue them. The State could not require an additional undertaking as a precondition, because no provision in the statutory framework authorised a further condition safeguarding potential future tax liability under a different regime. The Court held that an executive memorandum and the appended undertaking were ultra vires, since administrative instructions cannot add to or alter statutory requirements. The undertaking requirement was therefore unauthorized, and the State could not insist on it before issuing the forms. en-us Fri, 04 Mar 2022 00:00:00 +0530 Thu, 02 Mar 2023 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301056 Under the Central Sales Tax regime, issuance of C and F Forms is governed by the Act and the Rules, and once the prescribed conditions are met the authority must issue them. The State could not require an additional undertaking as a precondition, because no provision in the statutory framework authorised a further condition safeguarding potential future tax liability under a different regime. The Court held that an executive memorandum and the appended undertaking were ultra vires, since administrative instructions cannot add to or alter statutory requirements. The undertaking requirement was therefore unauthorized, and the State could not insist on it before issuing the forms. Case-Laws VAT and Sales Tax Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301056