Supreme Court Dismisses State's Appeal Against Striking Down of Rule Allowing Cancellation of Form C Declarations Under Central Sales Tax Act. State Rule Providing for Cancellation of Declaration Forms Held Ultra Vires as Beyond Rule-Making Power Under Section 13 of Central Sales Tax Act, 1956, and Inconsistent with Statutory Scheme Under Section 8(4).
16 Apr 2025The dispute originated from a writ petition filed by Combined Traders (respondent) before the Rajasthan High Court challenging the validity of sub-rul...
