https://www.taxtmi.com/caselaws?id=234009 The applicable notification prescribed sales tax at 1% for Copper Wire Rods and related goods, and the higher 4% collection was treated as inadvertent. The Tribunal's remarks were not an admission that 4% was the correct rate, because the real dispute was the proper rate of levy and no refund claim for the differential amount was pressed. The issue was covered by an earlier Rajasthan HC decision holding that the petitioner was liable only at 1%, so the rate was confirmed at 1% in favour of the taxpayer. en-us Tue, 09 Apr 2013 00:00:00 +0530 Thu, 17 Jul 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234009 The applicable notification prescribed sales tax at 1% for Copper Wire Rods and related goods, and the higher 4% collection was treated as inadvertent. The Tribunal's remarks were not an admission that 4% was the correct rate, because the real dispute was the proper rate of levy and no refund claim for the differential amount was pressed. The issue was covered by an earlier Rajasthan HC decision holding that the petitioner was liable only at 1%, so the rate was confirmed at 1% in favour of the taxpayer. Case-Laws VAT and Sales Tax Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234009