https://www.taxtmi.com/caselaws?id=160287 Anti-evasion assessment jurisdiction under the Rajasthan Sales Tax Act, 1994 is confined to cases involving tax avoidance, evasion, concealment, or non-payment according to law. Where the dispute is only about interpretation of an exemption notification or a difference on the applicable rate between the Anti-evasion Wing and the regular assessing authority, the matter must be dealt with by the regular assessing authority. Orders passed by an Anti-evasion officer without such jurisdiction are void and liable to be set aside, with the assessment to be reconsidered on merits by the competent regular authority. en-us Fri, 19 Dec 1997 00:00:00 +0530 Tue, 07 Jan 2014 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160287 Anti-evasion assessment jurisdiction under the Rajasthan Sales Tax Act, 1994 is confined to cases involving tax avoidance, evasion, concealment, or non-payment according to law. Where the dispute is only about interpretation of an exemption notification or a difference on the applicable rate between the Anti-evasion Wing and the regular assessing authority, the matter must be dealt with by the regular assessing authority. Orders passed by an Anti-evasion officer without such jurisdiction are void and liable to be set aside, with the assessment to be reconsidered on merits by the competent regular authority. Case-Laws VAT and Sales Tax Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160287