State Government Cannot Frame Rules Inconsistent with Central Rules under CST Act: SC

State of Rajasthan & Ors. Vs Combined Traders (Supreme Court of India) Supreme Court held that State Government cannot frame rules in exercise of power under Section 13(3) of the Central Sales Tax Act, 1956 which will be inconsistent with the rules framed by the Central Government in exercise of powers under Section 13(1) of the Central Sales Tax Act [CST Act]. Facts- The first appellant is the State of Rajasthan. A writ petition was filed before the High Court of Judicature for Rajasthan by the respondent-Combined Traders invoking jurisdiction of the High Court under Article 226 of the Co...