https://www.taxtmi.com/caselaws?id=105595 Under section 83 of the Rajasthan Sales Tax Act, notice and the absence of any stay triggered a mandatory statutory purchase mechanism: the dealer remained bound to sell the seized goods, and the authority was required to pay the purchase price, subject only to adjustment of any penalty-related amount pending appeal. Liability for that purchase price was treated as that of the State, so a direction to recover it personally from the Assistant Commercial Tax Officer was unsustainable and was set aside. Once payment was directed, the section 83 dispute became infructuous, while the penalty-related challenge under section 78(5) continued. en-us Fri, 13 May 2005 00:00:00 +0530 Tue, 06 Mar 2012 14:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105595 Under section 83 of the Rajasthan Sales Tax Act, notice and the absence of any stay triggered a mandatory statutory purchase mechanism: the dealer remained bound to sell the seized goods, and the authority was required to pay the purchase price, subject only to adjustment of any penalty-related amount pending appeal. Liability for that purchase price was treated as that of the State, so a direction to recover it personally from the Assistant Commercial Tax Officer was unsustainable and was set aside. Once payment was directed, the section 83 dispute became infructuous, while the penalty-related challenge under section 78(5) continued. Case-Laws VAT and Sales Tax Fri, 13 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105595