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2021 (2) TMI 476 - HC - VAT and Sales TaxScope of Casual Dealer - whether the respondent can be treated to be a casual trader or not? - HELD THAT:- This court finds that the Tax Board has considered the judgment passed by this court in identical matter i.e.Sales Tax Officer v. Jagdish Prasad [2013 (5) TMI 1028 - RAJASTHAN HIGH COURT] wherein the department's appeal was rejected by the High Court and it was held that such a person who gets the vehicle for his own use would fall within the provisions of Section 10 (B) (I) (II) and would have to be taken as casual trader. Since the assessment had been done more than two years back, the provisions of limitation with regard to bar of reopening assessments after two years would therefore apply - Keeping in view thereof, the Tax Board has found that the action taken by the present petitioner beyond limitation and the order dated 9-10-2012 was accordingly set aside. Revision petition dismissed.
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