https://www.taxtmi.com/caselaws?id=381724 Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 was examined for consistency with the Central Sales Tax Act, 1956, particularly the limited rule-making power under Section 13(3) and Section 13(4)(e). The Court noted that the Act does not expressly authorise cancellation of a declaration Form C once validly issued, and that a subordinate rule cannot retrospectively nullify a form issued under the statutory scheme. On that basis, the rule was held to exceed the enabling provision and be inconsistent with the Act, so the consequential cancellation communications were quashed and the purchaser's concessional benefit under Section 8 was preserved. 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 Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 was examined for consistency with the Central Sales Tax Act, 1956, particularly the limited rule-making power under Section 13(3) and Section 13(4)(e). The Court noted that the Act does not expressly authorise cancellation of a declaration Form C once validly issued, and that a subordinate rule cannot retrospectively nullify a form issued under the statutory scheme. On that basis, the rule was held to exceed the enabling provision and be inconsistent with the Act, so the consequential cancellation communications were quashed and the purchaser's concessional benefit under Section 8 was preserved. Case-Laws VAT and Sales Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381724