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    <title>1996 (4) TMI 474 - RAJASTHAN TAXATION TRIBUNAL</title>
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    <description>The Tribunal upheld the penalty imposed on a registered dealer for unauthorized collection and retention of sales tax, despite the petitioner&#039;s argument based on previous cases. The petitioner&#039;s delay in seeking alternative remedies and lack of merit in the case led to the dismissal of the writ petition, with the Tribunal emphasizing the importance of timely action and providing adequate evidence to support claims. The Chairman dissented on the dismissal solely on the availability of alternative remedies, citing legal precedent, but the Technical Member found the lack of evidence decisive in the case outcome.</description>
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      <link>https://www.taxtmi.com/caselaws?id=158973</link>
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