AIROnline 2025 SC 250

Supreme Court Of India

(From : AIROnline 2019 RAJ 1616)

Hon'ble Judge(s): Abhay S. Oka, Ujjal Bhuyan , JJ

Central Sales Tax Act (74 of 1956) , S.13(1)(d), S.8— Central Sales Tax (Rajasthan) Rules (1957) , R.17(20)— Central Sales Tax - Cancellation of declaration forms - Validity of State Amendment - Sub-rule (20) of Rule 17 of Central Sales Tax (Rajasthan) Rules, 1957 which provide for cancellation of declaration forms or certificates obtained by fraud, misrepresentation, or violation of law, is ultra vires being inconsistent with the Central Registration Rules framed in exercise of power under clause (d) of sub-section (1) of Section 13 of the CST Act AIROnline 2019 RAJ 1616-Affirmed In the instant case, challenge was raised to the validity of subrule (20) of rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957. Said sub-rule provided that where any dealer had generated declaration forms or certificates by misrepresentation of fact or by fraud or in contravention of provisions of Central Sales Tax Act, 1956 and rules' Held, sub-rule (20) of Rule 17 of the Rajasthan Rules is inconsistent with the Central Registration Rules framed in exercise of power under clause (d) of sub-section (1) of Section 13 of the CST Act. A specific rule-making power under clause (d) of subsection (1) of Section 13 has been exercised by the Central Government by framing the Central Registration Rules laying down the form of declaration (Form C) require....