https://www.taxtmi.com/caselaws?id=161538 The court upheld the decision to set aside the penalty imposed on a trader for alleged evasion of sales tax on the sale of mustard oil tanks. It was established that the trader had paid the correct sales tax amount to the authorities in Rajasthan, absolving them of any evasion allegations. The court determined that the liability for sales tax payment resided with the initial seller in Rajasthan, even if the goods were subsequently sold to traders in other states. The revision petition challenging the decisions of the Deputy Commissioner (Appeals) and Rajasthan Tax Board was dismissed, concluding the legal proceedings. en-us Fri, 13 Dec 2002 00:00:00 +0530 Fri, 31 Jan 2014 15:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161538 The court upheld the decision to set aside the penalty imposed on a trader for alleged evasion of sales tax on the sale of mustard oil tanks. It was established that the trader had paid the correct sales tax amount to the authorities in Rajasthan, absolving them of any evasion allegations. The court determined that the liability for sales tax payment resided with the initial seller in Rajasthan, even if the goods were subsequently sold to traders in other states. The revision petition challenging the decisions of the Deputy Commissioner (Appeals) and Rajasthan Tax Board was dismissed, concluding the legal proceedings. Case-Laws VAT and Sales Tax Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161538