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2009 (1) TMI 808 - RAJASTHAN HIGH COURTLiability to pay the entry tax on the purchase and import of motor vehicles, viz., chassis of a truck under the provisions of the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 denied by Deputy Commissioner (Appeals) to assessee asconfirmrd by Tax Board - Held that:- This court is at loss to understand how the Tax Board could treat the respondent-assessee as a "casual trader" just for askance without any evidence being there in this regard and hold the assessment to be time-barred. The impugned order of the Tax Board, therefore, cannot be sustained. Accordingly, this revision petition is allowed and setting aside the order of the learned Deputy Commissioner (Appeals) as well as Tax Board, the assessment order is restored subject to rate of tax being corrected from 12 per cent to four per cent as per notification dated March 26, 1999. The learned CTO will be at liberty to pass fresh order accordingly within a period of three months from today.
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