https://www.taxtmi.com/caselaws?id=161460 A collateral challenge to section 78 of the Rajasthan Sales Tax Act, 1994 failed because the provision's validity had already been upheld by the Supreme Court and by the High Court in earlier proceedings. The Court held that the Union of India could not use this writ petition to contest the validity of a State enactment in the manner sought, and that the railway administration was expected to cooperate with State authorities in detecting sales tax evasion. Declaratory and injunctive relief was refused, the writ petition was rejected, and the interim directions were continued. en-us Thu, 17 Oct 2002 00:00:00 +0530 Wed, 29 Jan 2014 14:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161460 A collateral challenge to section 78 of the Rajasthan Sales Tax Act, 1994 failed because the provision's validity had already been upheld by the Supreme Court and by the High Court in earlier proceedings. The Court held that the Union of India could not use this writ petition to contest the validity of a State enactment in the manner sought, and that the railway administration was expected to cooperate with State authorities in detecting sales tax evasion. Declaratory and injunctive relief was refused, the writ petition was rejected, and the interim directions were continued. Case-Laws VAT and Sales Tax Thu, 17 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161460