https://www.taxtmi.com/caselaws?id=152759 Dealers in notified automobile parts and accessories fell within the category of "casual trader" under section 2(ccc) of the Rajasthan Sales Tax Act, 1954, because the State notification covered those goods and continued to operate after the statutory renumbering of the clause. Section 3(3)(ii) therefore made such dealers liable to sales tax notwithstanding the turnover limit, and that tax liability in turn triggered registration under section 6. The contention that the goods were tax-paid was a factual issue and could not be examined in the reference proceedings. en-us Mon, 04 Feb 1980 00:00:00 +0530 Tue, 09 Jul 2013 18:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152759 Dealers in notified automobile parts and accessories fell within the category of "casual trader" under section 2(ccc) of the Rajasthan Sales Tax Act, 1954, because the State notification covered those goods and continued to operate after the statutory renumbering of the clause. Section 3(3)(ii) therefore made such dealers liable to sales tax notwithstanding the turnover limit, and that tax liability in turn triggered registration under section 6. The contention that the goods were tax-paid was a factual issue and could not be examined in the reference proceedings. Case-Laws VAT and Sales Tax Mon, 04 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152759