Court Rules Rule 11B(2)(c) of Central Sales Tax (Kerala) Rules Invalid and Ultra Vires, Exceeds State Authority.

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....Petitioner seeking declaration that rule 11B(2)(c) of Central Sales Tax (Kerala) Rules,1957 as invalid and ultra vires being in consistent with Central Sales Tax (Registration and Turnover) Rules framed by Central Government and beyond power conferred on State Government - rule 11B(2)(c) was invalid and ultra vires - HC....