Code of Civil Procedure, 1908 – Order XXIII Rule 3, Order XLIII Rule 1-A, Section 96 – Consent Decree – Challenge to Compromise – Maintainability of First Appeal.
Central Sales Tax Act, 1956 – Sections 8(4), 13(1)(d), 13(3), 13(4)(e) – Central Sales Tax (Rajasthan) Rules, 1957 – Rule 17, sub-rule (20) – Validity of State rule for cancellation of Form C declarations – Ultra vires.