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2017 (1) TMI 198 - RAJASTHAN HIGH COURTLevy of entry tax - Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 - the respondent did not procure or file declaration form ET-1, which was required to be filled if vehicle is coming from other State - jurisdiction of AO - Held that: - reliance placed in the case of CTO V. M/s P.R. Rolling Mills Pvt. Ltd. [2015 (12) TMI 1477 - RAJASTHAN HIGH COURT], where the court has already taken into consideration the self same question and has decided the petition filed by the Revenue in favor of the Revenue and has directed that the matter would be required to be adjudicated by the Assessing Officer having jurisdiction, and upheld the order of DC(A). The order of the Tax Board is quashed and set aside, the order of Dy. Commissioner (Appeals) insofar as direction to assess the assessee by the Assessing Officer (CTO) having jurisdiction, as above, is upheld. Accordingly, the Assessing Office having jurisdiction will assess the assessee in this regard - matter on remand.
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