State Of Rajasthan vs Combined Traders 2025 INSC 496 - Taxation - Central Sales Tax Act
Central Sales Tax Act, 1956 - Central Sales Tax (Rajasthan) Rules, 1957 - State has no rule-making power to frame a rule providing for the cancellation of validly issued declarations/forms. Sub-rule (20) of Rule 17 of the Rajasthan Rules is inconsistent with the Central Registration Rules framed in exercise of power under clause (d) of sub-section (1) of Section 13 of the CST Act. (Para 1-18)
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