The State Of Tripura Represented By The ... vs Chandan Deb

The Supreme Court examined the validity of Rule 3A(2) of the Tripura Sales Tax Rules, 1976, which was declared ultra vires the Tripura Sales Tax Act, 1976 by the High Court. The Court considered whether the rule exceeded the legislative competence or contravened constitutional provisions. The judgment upheld the High Court's decision, affirming the rule's ultra vires status. The case highlights the judicial review of subordinate legislation against the parent statute's constitutional and legal framework.