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TMI Blog1983 (2) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the petitioner-assessee is that the said rule made by the State Government has been superseded by rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, made by the Central Government (I shall call it the "Central Rules") under section 13(1) in respect of transactions falling within section 6A, and accordingly insistence on compliance with the provisions of rule 5A of the State Government is unjustified. 2.. It has to be stated that the petitioner approached this Court without resorting to an effective alternative remedy by way of appeal before the competent authorities. Be that as it may, I see no justification in the contention that the State rule has been superseded or repealed by the Central rule. I sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of this Act to have been occasioned otherwise than as a result of sale." The case of the petitioner is that the goods were sent by him to an agent or dealer in another State for the purpose of effecting a sale in that State. The movement of the goods was not occasioned by or pursuant to any sale here. In other words there was no sale in the course of inter-State trade. 3.. The burden to show that the movement of the goods took place otherwise than by way of sale to attract section 6A is upon the dealer. If the burden is not discharged by him, such movement is liable to be treated as in the course of inter-State sale. That is what has been done by the impugned orders. Rule 5A of the State Rules reads: "5A. Every principal, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntending that he was not bound to do so as he had already complied with the requirements of rule 12 of the Central Rules. 4.. The Central Rules are made under sub-section 13(1). That sub-section reads: "13. Power to make rules.-(1) The Central Government may, by notification in the official Gazette, make rules providing for- (a) ................................; (b) ................................; (c) ................................; (d) the form in which and the particulars to be contained in any declaration or certificate to be given under this Act, the State of origin of such form or certificate and the time within which any such certificate or declaration shall be produced or furnished; (e) ............................. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsistent with the provisions of this Act and the Rules made under sub-section (1) to carry out the purposes of this Act." (emphasis supplied) Section 13(4) provides: "(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely: ............................................. (e) the authority from whom, the conditions subject to which and the fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riction on the power of the State Government in the area earmarked is that it shall not be inconsistent with the Act or the Central Rules. 6.. The complaint of the petitioner is that in so far as the Central Government has already prescribed particulars in respect of declaration relating to section 6A the entire field is occupied by the Central Government as a result of which there is no scope for any other rules. I do not agree. The legislature has clearly evinced an intention to confer power on the two authorities, namely, the Central Government, and the State Government, at the very same time in respect of the very same matter. It is by virtue of this simultaneous conferment of power that the State Government made the rules. The rule m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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