1989 (10) TMI 223 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan reviewed an application regarding exemption under the Rajasthan Sales Tax Act. The court condoned the delay in filing the review application. The court clarified that the burden lies on the assessee to show tax payment by the agent, and assessing authorities may use powers under section 24 at their discretion. The review application was disposed of without finding any error in the original order.