https://www.taxtmi.com/caselaws?id=159001 The Tribunal upheld the Commercial Taxes Officer's original assessment, ruling that there was no transfer of ownership of EGL's business to ETL in the transaction of tractor spares worth Rs. 16,45,497. Consequently, EGL was held liable to pay tax on the transaction as per Section 9(2) of the Rajasthan Sales Tax Act, 1954. Previous decisions favoring EGL were overturned, affirming EGL's tax liability as determined by the CTO. en-us Thu, 27 Jun 1996 00:00:00 +0530 Tue, 12 Nov 2013 16:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159001 The Tribunal upheld the Commercial Taxes Officer's original assessment, ruling that there was no transfer of ownership of EGL's business to ETL in the transaction of tractor spares worth Rs. 16,45,497. Consequently, EGL was held liable to pay tax on the transaction as per Section 9(2) of the Rajasthan Sales Tax Act, 1954. Previous decisions favoring EGL were overturned, affirming EGL's tax liability as determined by the CTO. Case-Laws VAT and Sales Tax Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159001