State Rules Can't Be Inconsistent With Central Rules Under CST Act : Supreme Court Rejects Rajasthan's Appeal

The Supreme Court rejected Rajasthan's appeal, reiterating that state rules cannot be inconsistent with central rules under the Central Sales Tax (CST) Act. The apex court upheld the principle of supremacy of central legislation over state regulations in matters governed by central acts. The case involved a conflict between the Rajasthan sales tax rules and the CST Act. The Supreme Court's decision clarifies the legal position and ensures uniformity in the application of central tax laws across different states, preventing state-specific rules from overriding the provisions of central legislation.