Judgment briefs
Supreme Court of India

State of Rajasthan & Ors. v. Combined Traders

Sub-rule (20) of Rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957 provided that where any dealer had generated declaration forms…

Dismissed
Court
Supreme Court of India
Decided
16 Apr 2025
Citation
[2025] 4 S.C.R. 816
Case no.
CIVIL APPEAL No. 1208/2025
Bench
Abhay S. Oka, Ujjal Bhuyan

Issue for consideration

Sub-rule (20) of Rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957 provided that where any dealer had generated declaration forms or certificates by misrepresentation of fact or by fraud or in contravention of the provisions of the Central Sales Tax Act, 1956 [CST authority or any other authority authorised by the Commissioner after affording such dealer an opportunity of being heard, is empowered to cancel such declaration forms or certificates. By the impugned judgment, the High Court held that the first appellant-State had no rule-making power to

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