Rajasthan Sales Tax Rules, 1955

Indian Hume Pipe Co. Ltd entered into a works contract with the Rajasthan Public Health and Engineering Department to supply and lay pre‑stressed cement concrete (PSC) pipes, valves and related materials, together with civil works. The company claimed exemption from sales tax under Section 7AA of the Rajasthan Sales Ta…

The appellants, Gujarat cement manufacturers, challenged three Rajasthan notifications that reduced the Central Sales Tax on inter‑state cement sales to 7% and later 4% and dispensed with the mandatory Form C declaration. They argued that the notifications were not issued in public interest, violated Articles 301, 302,…

The Supreme Court examined appeals by Gannon Dunkerley Co. and other contractors challenging the Rajasthan Sales Tax Act, 1954 and its rules which imposed tax on the transfer of property in goods used in works contracts. The Court held that Section 5(3) of the Act and sub‑rule (i) of Rule 29 of the Rajasthan Sales Tax …

The case concerned several civil appeals arising from the imposition of penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 (in pari materia with Section 22A(7) of the Rajasthan Sales Tax Act, 1954) for carrying goods in movement with blank Form ST‑18A/18C that had been signed but left incomplete. The Supr…

Associated Cement Co. Ltd., a cement manufacturer, filed its sales‑tax returns for 1973‑74 under the Rajasthan Sales Tax Act and the Central Sales Tax Act without including freight charges, believing they were not taxable. After the Supreme Court in Hindustan Sugar Mills Ltd. v. State of Rajasthan held that freight for…