Supreme Court · 1967 INSC 109 · Decided 14 April 1967
State of Madras v. R. Nand Lal & CO.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 109 · [1967] 3 S.C.R. 645
- Case number
- CIVIL APPEAL No. 604/1966
- Decided
- 14 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956, s. 8(4)-Form 'C' as prescribed by Central Government to be filled by purchasing dealer for selling dealer to get benefit of lower rate under s. 8(1)(b)-Central Sales Tax (Mad­ ras) Rules, 1951 R~le 10(1) requiring each declaration in 'J!'orm 'C' to contain one more than one transaction In one form-Whether contravenes Rule 10(1)-State Government does not have power wukr s. 13(3) ands. 13(4) (e) of the Cenlral Act to place such restriction on outside deale1'-Deslrabillty of Central Government making rules uruler s. 13 (1 )(d) in this regard. The
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