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Rajasthan Rule 17(20) Overruled: State Cannot Cancel Valid Form-C Declaration, Conflicts with Central Sales Tax Act Sections.

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....The State has no authority to frame a rule providing for cancellation of validly issued declaration form/form-C - Rule 17(20) of the Rajasthan Rules is declared ultra vires Section 8(4), 13(1)(d), 13(3) and 13(4)(e) of the CST Act.....

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