1991 (11) TMI 248 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan rejected the revision petition in a tax case involving the sale of empty bottles with country liquor. The court held that tax cannot be levied on subsequent sales if the first point of taxation has been exhausted, even if the bottles were purchased from an unregistered dealer. The decision was based on a previous court ruling. The petition was dismissed with no costs awarded.