https://www.taxtmi.com/caselaws?id=381724 The court held that Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 was ultra vires of the Central Sales Tax Act, 1956, as it exceeded the State's authority to cancel validly issued declaration forms. The court declared the cancellation of 'C' forms issued to certain respondents as illegal, set aside the cancellation orders, and ruled that retrospective cancellation of registration certificates was invalid. The court emphasized that the State lacked the authority to frame rules for cancellation of 'C' forms, ultimately allowing the writ petition and granting relief to the petitioner. en-us Wed, 01 May 2019 00:00:00 +0530 Mon, 17 Jun 2019 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381724 The court held that Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 was ultra vires of the Central Sales Tax Act, 1956, as it exceeded the State's authority to cancel validly issued declaration forms. The court declared the cancellation of 'C' forms issued to certain respondents as illegal, set aside the cancellation orders, and ruled that retrospective cancellation of registration certificates was invalid. The court emphasized that the State lacked the authority to frame rules for cancellation of 'C' forms, ultimately allowing the writ petition and granting relief to the petitioner. Case-Laws VAT and Sales Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381724