https://www.taxtmi.com/caselaws?id=769038 The SC dismissed an appeal challenging the validity of subrule (20) of rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957. The Court held that state governments cannot frame rules under Section 13(3) of the CST Act that are inconsistent with Central Registration Rules. Since the Central Registration Rules do not authorize cancellation of Form C declarations, the Rajasthan rule providing such power was invalid. The HC's finding that the state rule was inconsistent with central rules was upheld. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769038 The SC dismissed an appeal challenging the validity of subrule (20) of rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957. The Court held that state governments cannot frame rules under Section 13(3) of the CST Act that are inconsistent with Central Registration Rules. Since the Central Registration Rules do not authorize cancellation of Form C declarations, the Rajasthan rule providing such power was invalid. The HC's finding that the state rule was inconsistent with central rules was upheld. Case-Laws VAT / Sales Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769038