https://www.taxtmi.com/caselaws?id=458435 Rule 10 was held ultra vires to the extent it applied to CIF contracts, because a delegated rule cannot extend tax liability beyond the charging provisions or the constitutional limit in Article 265. The court treated the issue as covered by the Gujarat High Court decision and noted that no stay had been granted by the Supreme Court, which supported the conclusion that the impugned rule could not operate on CIF contracts. The challenge therefore succeeded insofar as the rule sought to levy tax in that context. en-us Wed, 16 Nov 2022 00:00:00 +0530 Sat, 26 Oct 2024 19:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458435 Rule 10 was held ultra vires to the extent it applied to CIF contracts, because a delegated rule cannot extend tax liability beyond the charging provisions or the constitutional limit in Article 265. The court treated the issue as covered by the Gujarat High Court decision and noted that no stay had been granted by the Supreme Court, which supported the conclusion that the impugned rule could not operate on CIF contracts. The challenge therefore succeeded insofar as the rule sought to levy tax in that context. Case-Laws Service Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458435