with CST (Registration and Turnover)
Rules, 1957 and in particular Rule 12, what emerges is that the time limit
prescribed under Section 38(3 ... from the prescribed authority.
13. Rule 12(1), 12(4) and 12(5) of CST (Registration and Turnover)
Rules, 1957 prescribe Form
provisions of Section 8 (4) of the CST Act and those of Rule 12 (i) of CST Rules, so as to entitle the assessee ... case, the Tribunal was right in not considering Rule 12 (2) and 12 (3) of the CST Rule which deals with the procedure
provisions of Section 8 (4) of the CST Act and those of Rule 12 (i) of CST Rules, so as to entitle the assessee ... case, the Tribunal was right in not considering Rule 12 (2) and 12 (3) of the CST Rule which deals with the procedure
combined reading of Section 8 (1) , 8(3)
and 8 (4) of CST Act alongwith Rule 12 (1) and Rule 13
of CST (Registration ... form.
19. Rule 12 (1) of CST Rules inter alia provides
that the declaration referred to in section 8 (4) of CST
Act shall
concessional rate of tax as prescribed under Section 8(1) of the CST Act. It appears that the selling dealer M/s.Devi Metals, Alappuzha ... terms of Rule 12 of the CST (Registration and Turnover) Rules 1957. Sub-Rule 3 of Rule 12 deals with the manner in which
fabric out of Delhi if the VAT
on the fabric is NIL?
3) Will the form F be required, if the VAT on fabric ... goods against F Forms is generated by Rule 12(5) of the
CST Rules, 1957.
3. All this information are available in schedules of DVAT
M/S Mahendra Construction & M.G. ... vs D.C.I.T Central Cir.2
required to be issued for each quarter.
Rule 12(7) of the CST (R&T) rules 1957 clearly states that the declaration in Form ... pertinent to reproduce the two provisos to rule 12(1) of CST (Registration & Turnover) Rules, 1957.
Provided that a single declaration may cover
that the order passed by the respondent authority in Appeal No.7/CST/2014-15, dated 16.9.2014 does not call for any interference by this ... Appellate Tribunal was justified in invoking proviso to Rule 12(7) of the CST (Registration and Turnover) instead of invoking the power proviso to section
introduced by framing
statutory rules in exercise of powers under sub-sections (3)
and (4) of Section 13 of the CST Act, we would have ... Such rule
making power cannot be substituted by executive instructions.
The circular in question is certainly not in exercise of the rule
making powers exercised
