Sub-rule (20) of Rule 17 of Central Sales Tax (Rajasthan) Rules, 1957
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State of Rajasthan & Ors. v. Combined Traders
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…