SC, State Government cannot frame rules inconsistent with Central Rules under CST Act: Case of State of Rajasthan vs Combined Traders, SC Judgement Dated 16th April 2025. The apex court held that State Government cannot frame rules in exercise of power under Section 13(3) of the Central Sales Tax Act (CST Act), which will be inconsistent with the rules framed by the Central Government in exercise of powers under Section 13(1) of the CST Act. (SC Judgement Dated 16/04/2025)