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2023 (11) TMI 1162 - SC ORDERLevy of purchase tax and the related component of interest - benefit of notification - HELD THAT:- On perusal of the impugned order, it is noted that the impugned order has been passed on the basis of the submissions made by appellant’s counsel herein as well as the learned counsel for the respondent, before the High Court inasmuch as the High Court has recorded that the controversy involved in the present case was squarely covered by the decision rendered in COMMERCIAL TAXES OFFICER, CIRCLE 'D', JODHPUR VERSUS BHAWANI EXPORTS, AND M/S. BHAWANI EMPORIUM [2008 (10) TMI 617 - RAJASTHAN HIGH COURT] where it was 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. The appeal is disposed off, reserving liberty to the appellant herein to avail the remedies available in law, before the High Court vis-a-vis the impugned judgment - If an endeavour is made by the appellant to avail of the remedies available in law before the High Court within a period of four weeks from today, the issue of limitation may not be raised by the High Court. Appeal disposed off.
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