1962 (3) TMI 69

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....to forebear from enforcing rule 25 of the Madras General Sales Tax Rules, 1959. That rule requires every registered dealer who transacts business at places other than his registered place of business or employs a travelling salesman or representative to transact business as aforesaid to apply for a permit authorising himself or as the case may be the travelling salesman or representative so to do.....

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....difficult to say that this power includes framing of the rule such as in question here. Evidently for that reason section 21-A has been inserted which practically renders rule 25 into a, statutory provision. As a matter of fact the statement of objects and reasons for introducing that section explicitly proceeds on the footing that the Government considered the rule as beyond the rule-making power....