THE RAJASTHAN v. COMBINED TRADERS
Supreme Court of IndiaCRL.A. NO. 001208-001208 - 2025Bench: Justice Abhay S. Oka, Justice Ujjal Bhuyan
Sub-rule (20) of Rule 17 of the Rajasthan Rules, which allows cancellation of declaration forms (Form C) under the Central Sales Tax Act, 1956, is deemed ultra vires the Act.