Supreme Court Upholds State's Authority in Sales Tax Regulation — Validity of Penalty Provision Affirmed. The Court affirmed the constitutionality of Section 78(5) of the Rajasthan Sales Tax Act, 1994, emphasizing its legislative competence to prevent tax evasion....
The dispute arose from appeals filed by the State of Rajasthan against a High Court decision that deemed Section 78(5) of the Rajasthan Sales Tax Act, 1994 unconstitutional. M/s D.P. Metals, engaged i...




