Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1041 - RAJASTHAN HIGH COURTLevy of tax - Seal of check-post of the State of Rajasthan on the documents not available - Held that:- There is no quarrel in the factual position that the required documents, as per the provisions of section 78 (2) (b) of the Act of 1994, were available and produced at the time of checking of vehicle/goods and required tax had already been paid by the assessee. The only reason assigned in the impugned order passed by the learned Tax Board for restoring the order of the assessing authority is that the seal of the check-post of the State of Rajasthan on the documents is not available. From a bare reading of section 78(2)(b) of the Act of 1994, it is amply clear that the requirement of seal of the check-post is not mandatory - Following decision of Commercial Taxes Officer v. Devendra Yadav [2010 (11) TMI 885 - RAJASTHAN HIGH COURT] - Decided in favour of assessee.
|