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2015 (11) TMI 1389 - HC - VAT and Sales TaxApplication for rectification - Imposition of tax including penalty under Sections 61 and 55 of the Rajasthan Value Added Tax Act, 2003 - Held that:- it may be observed that the order rejecting the rectification application cannot be faulted because the order dated 07.03.2014 with respect to which rectification application was filed, because the cited judgment in CTO Circle-B, Udaipur Vs. M/s Rajesh R Bhosle (New Delhi) was of the Tax Board itself and not of the jurisdictional High Court or the Supreme Court. Besides the demand of tax was not based on the information procured only from Internet. Department also claimed to have procured the required information also from M/s Maruti Suzuki India Limited. The Tax Board cannot therefore be held to have committed any illegality in rejecting the application for rectification. - The findings recorded by the Tax Board need not be interfered with, but if the Tax Board was persuaded to remand the matter to the CTO for deciding all the issues afresh rather than on one and single issue on which the matter was remanded by the Deputy Commissioner (Appeals) - Decided partly in favour of assessee.
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