https://www.taxtmi.com/caselaws?id=270173 Where an entry tax statute applies the Rajasthan Sales Tax Act machinery mutatis mutandis, assessment, reassessment, collection, enforcement, penalty and interest may proceed under that framework. Liability of a non-dealer importer is to be enforced through the Commercial Taxes Officer having the relevant territorial link, but an initial assessment made by the Anti-Evasion Wing does not defeat the levy merely for want of jurisdiction. If a jurisdictional defect exists, the appropriate course is to place the matter before the competent officer for assessment rather than nullify the tax demand altogether. en-us Sat, 31 Oct 2015 00:00:00 +0530 Thu, 23 Jun 2016 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270173 Where an entry tax statute applies the Rajasthan Sales Tax Act machinery mutatis mutandis, assessment, reassessment, collection, enforcement, penalty and interest may proceed under that framework. Liability of a non-dealer importer is to be enforced through the Commercial Taxes Officer having the relevant territorial link, but an initial assessment made by the Anti-Evasion Wing does not defeat the levy merely for want of jurisdiction. If a jurisdictional defect exists, the appropriate course is to place the matter before the competent officer for assessment rather than nullify the tax demand altogether. Case-Laws VAT and Sales Tax Sat, 31 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270173