https://www.taxtmi.com/caselaws?id=160125 The court upheld the decision of the Rajasthan Tax Board to levy purchase tax on whole pulses purchased by the dealer-assessee as raw material, rejecting the petitioner's claim for exemption under an incentive scheme and the notification dated September 8, 1976. The court ruled that the petitioner could not benefit from both the notification and the incentive scheme simultaneously, affirming the assessing officer's authority to impose tax under section 5C of the Rajasthan Sales Tax Act. The court emphasized adherence to legal provisions in determining tax liability and dismissed the revision, sustaining the tax levy on whole pulses and interest on the additional demand. en-us Mon, 17 Jan 2000 00:00:00 +0530 Tue, 10 Dec 2013 15:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160125 The court upheld the decision of the Rajasthan Tax Board to levy purchase tax on whole pulses purchased by the dealer-assessee as raw material, rejecting the petitioner's claim for exemption under an incentive scheme and the notification dated September 8, 1976. The court ruled that the petitioner could not benefit from both the notification and the incentive scheme simultaneously, affirming the assessing officer's authority to impose tax under section 5C of the Rajasthan Sales Tax Act. The court emphasized adherence to legal provisions in determining tax liability and dismissed the revision, sustaining the tax levy on whole pulses and interest on the additional demand. Case-Laws VAT and Sales Tax Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160125