Supreme Court of India
State of Rajasthan & Ors. v. Combined Traders
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that it was not within the competence of the State authorities under Section 13(3) and (4) of the Central Sales Tax Act to provide that a single declaration covering more than one transaction shall not be made.
Judgment, page 12
From the headnote
Issue for Consideration 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 Act] and rules made thereunder, the assessing 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
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