Supreme Court Strikes Down Rule Cancelling Form C in CST: State of Rajasthan vs Combined Traders – Justices Abhay S Oka and Ujjal Bhuyan

The Supreme Court said that state governments can’t invalidate Form C under the Central Sales Tax Act of 1956. It said that Rule 17(20) of the Rajasthan Sales Tax Rules is not legitimate because it goes against Central Rules. The decision keeps the federal balance in taxes.