https://www.taxtmi.com/caselaws?id=166296 The court dismissed the revision petition, upholding the decisions of the lower authorities. It found that the assessing authority's order to forfeit the excess tax deposited by the assessee was not in accordance with the law, as section 16(1)(j) of the Rajasthan Sales Tax Act does not allow for such forfeiture. The court also determined that the decisions of the Deputy Commissioner (Appeals) and the Rajasthan Tax Board were valid, citing the Maharashtra Distilleries Ltd. v. Municipal Corporation of Aurangabad judgment in support. en-us Thu, 25 Aug 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166296 The court dismissed the revision petition, upholding the decisions of the lower authorities. It found that the assessing authority's order to forfeit the excess tax deposited by the assessee was not in accordance with the law, as section 16(1)(j) of the Rajasthan Sales Tax Act does not allow for such forfeiture. The court also determined that the decisions of the Deputy Commissioner (Appeals) and the Rajasthan Tax Board were valid, citing the Maharashtra Distilleries Ltd. v. Municipal Corporation of Aurangabad judgment in support. Case-Laws VAT and Sales Tax Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166296