Supreme Court · 2025 INSC 496 · Decided 16 April 2025
State of Rajasthan & ORS. v. Combined Traders
- Court
- Supreme Court of India
- Citation
- 2025 INSC 496 · [2025] 4 S.C.R. 816
- Case number
- CIVIL APPEAL No. 1208/2025
- Decided
- 16 April 2025
- Bench
- ABHAY S. OKA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Sub-rule (20) of Rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957 provided that where any dealer had generated declaration forms or certificates by misrepresentation of fact or by fraud or in contravention of the provisions of the Central Sales Tax Act, 1956 [CST authority or any other authority authorised by the Commissioner after affording such dealer an opportunity of being heard, is empowered to cancel such declaration forms or certificates. By the impugned judgment, the High Court held that the first appellant-State had no rule-making power to
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