SALES TAX OFFICER vs K. I. ABRAHAM

The Supreme Court held that the third proviso to Rule 6(1) of the Central Sales Tax (Kerala) Rules is ultra vires of Section 9(4) read with Sections 13(3) and (4) of the Central Sales Tax Act, 1956. The Court clarified that the phrase 'in the prescribed manner' in Section 8(4) does not authorize the rule-making authority to impose a time limit for filing declaration forms. The assessee's filing of the declaration forms after the prescribed date but before the assessment order was deemed valid, leading to the High Court's decision being upheld.