SHREE DIGVIJAY CEMENT CO LTD vs STATE OF RAJASTHAN

The Supreme Court addressed the validity of notifications issued by the State of Rajasthan under Section 8(5) of the Central Sales Tax Act, which altered the tax rates for inter-State sales of cement. The Court held that the notifications were within the legislative competence of the State and did not violate any constitutional provisions. Consequently, the appeals challenging the High Court's dismissal of the writ petitions were dismissed, affirming the legality of the tax rates imposed by the notifications.