Govt. can't amend provisions of Act in guise of rule-making power; Rule 57A of Assam VAT held ultra

GST & VAT : Assam VAT - Rule 57A of VAT Rules, which is headed 'Activities which are not to be treated as manufacture', is ultra vires provisions of definition of 'manufacture' under VAT Act and beyond competence of rule-making power of State to alter definition of 'manufacture'