9911796707
TMI Blog1972 (2) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... te." The facts which have given rise to the reference are these: The assessee, who is a registered dealer, claimed a deduction from his taxable turnover under section 2(s)(iv) amounting to Rs. 6,397.99. Sales to registered dealers were supported by declarations in form S.T. 17 to the extent of Rs. 2,308.33 before the assessing authority. Deduction to that extent was allowed under rule 25C of the Rajasthan Sales Tax Rules. Deduction to the extent of Rs. 4,089.66 was refused. The assessee appealed to the Deputy Commissioner (Appeals), Commercial Taxes. He produced before the appellate authority further declarations in form S.T. 17 amounting to Rs. 3,834.59. Out of these, declarations to the extent of Rs. 540.06 were not properly filled, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one transaction." In the State of Orissa v. M.A. Tulloch and Co. Ltd.[1964] 15 S.T.C. 641 (S.C.)., section 5(2)(a)(ii) and rule 27(2) of the Orissa Sales Tax Act and the Orissa Sales Tax Rules ran as follows: "Section 5(2)(a)(ii)-Sales to a registered dealer of goods specified in the purchasing dealer's certificate of registration as being intended for resale by him in Orissa and on sales to a registered dealer of containers or other materials for the packing of such goods: Provided that when such goods are used by the registered dealer for purposes other than those specified in his certificate of registration, the price of goods so utilised shall be included in his taxable turnover." "Rule 27(2)-Claims for deduction of turnover under sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neral sought to distinguish the Orissa case(1) by drawing our attention to sub-section (5) of section 26 of the Rajasthan Sales Tax Act, which gives power to make rules. This sub-section runs as follows: "(5) All rules made under this section shall be published in the Official Gazette, and upon such publication, shall have effect, as if enacted in this Act." It is contended that the effect of the above sub-section was to make rule 25C a part, of the Act itself. In our opinion, the sub-section cannot override the limits of delegated legislation, namely, that essential legislative functions cannot be delegated. Section 2(s)(iv), as it stood at that time, did not contain a provision that only such sales would be allowed to be deducted from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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