Validity of State rule providing for cancellation of Form C declaration — The power to prescribe the form of declaration (Form C) required under Section 8(4) of the CST Act, and the particulars to be contained therein, is conferred upon the Central Government under Section 13(1)(d) — The Central Government exercised this power by framing the Central Sales Tax (Registration and Turnover) Rules, 1957, which prescribe Form C (Rule 12(1)) but do not contain any provision empowering any authority to cancel such a declaration once issued.
2025 INSC 496 SUPREME COURT OF INDIA DIVISION BENCH STATE OF RAJASTHAN AND OTHERS Vs. COMBINED TRADERS ( Before : Abhay S Oka and Ujjal Bhuyan, JJ. ) Civil Appeal…


