Keeping Pace with Legal Change
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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.
As a result of a decision made by the Supreme Court, Sub-Registrars are not permitted to reject to register sale deeds due to a lack of title papers. The Tribunal ruled that Rule 55A(i) of the Registration Rules of Tamil Nadu was unconstitutional because it exceeded the authority granted by the Registration Act of 1908.
