1990 (12) TMI 310 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court dismissed the revision petition against the Rajasthan Sales Tax Tribunal's order setting aside tax, interest, and penalty imposed on a manufacturer of chlorinated paraffin wax for shortage of gas during the manufacturing process. The Tribunal held that the burden to prove the shortage was on the assessing authority, and not on the manufacturer. The court found no legal question in the case and summarily dismissed the petition.