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2008 (10) TMI 617 - RAJASTHAN HIGH COURTLevy of purchase tax and the related component of interest - benefit of notification - Held that:- For whatever reason the tax was not charged or collected, the operation of the said notification dated March 7, 1994 is plain and clear; and in view thereof, there would arise no question of the Revenue suggesting levy of purchase tax in the present cases. The said notification dated March 7, 1994 appears to be taking in its sweep the transactions of the present nature too and existing such notification, demand of purchase tax does not appear to be justified. There appears no illegality in the order passed by the Tax Board.
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