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TMI Blog1983 (4) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... visional basis under rule 15 of the Tamil Nadu General Sales Tax Rules, 1959, read with section 9(2) of the Central Sales Tax Act, 1957, on the basis of the annual return submitted for 1978-79 under the Central Sales Tax Act, 1956. The prayer in Writ Petition No. 2326 of 1979 is for a declaration that rule 5(1) of the Central Sales Tax (Tamil Nadu) Rules is ultra vires the rule making power conferred on the State Government, namely, the 2nd respondent herein. The petitioner has been permitted by the 1st respondent to file its return on an annual basis in terms of rules 13 and 15 of the Tamil Nadu General Sales Tax Rules. However, when the petitioner requested that it may be permitted to submit annual returns for its sales under the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly: Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section." The effect of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submit a chalan or a crossed cheque in favour of the assessing authority for the amount of tax due under the Act: Provided that in respect of the sales during the year ending 31st March, 1959, the certificates in forms E-I and E-II may be furnished at any time before the final assessment. Provided, also that if, for any reason, the selling dealer is unable to submit any certificate in form D relating to a month along with the return in form I due for the month, such certificate may be submitted at any time before the final assessment of the accounts for that year." Rule 11 of the Central Sales Tax (Registration and Turnover) Rules, 1957, provides as follows: "The period of turnover in relation to any dealer liable to pay tax und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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