2005 (3) TMI 766 - RAJASTHAN HIGH COURT

Extract:
....... retailers at first point sale shall not be refunded to the dealers. In case the additional tax charged has not been transmitted to buyers, the excess tax paid may be adjusted against future liability under the Act of 1994 or any other dues to the Revenue under Rajasthan Sales Tax Act. The petition is accordingly, disposed of. No order as to costs.