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    <title>2017 (1) TMI 128 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court overturned the Rajasthan Tax Board&#039;s decision and ruled in favor of the petitioner, a supplier involved in transporting goods for Jaipur Vidyut Vitaran Nigam Limited. The court found that the petitioner was not liable for penalty or VAT imposition as they were following tender terms and acting as a supplier facilitating transportation as per contractual obligations. Emphasizing ownership rights and contractual obligations, the court deemed the Tax Board&#039;s decision as incorrect and set it aside, highlighting the importance of clarity in such disputes.</description>
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    <pubDate>Mon, 05 Dec 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=337048</link>
      <description>The High Court overturned the Rajasthan Tax Board&#039;s decision and ruled in favor of the petitioner, a supplier involved in transporting goods for Jaipur Vidyut Vitaran Nigam Limited. The court found that the petitioner was not liable for penalty or VAT imposition as they were following tender terms and acting as a supplier facilitating transportation as per contractual obligations. Emphasizing ownership rights and contractual obligations, the court deemed the Tax Board&#039;s decision as incorrect and set it aside, highlighting the importance of clarity in such disputes.</description>
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      <pubDate>Mon, 05 Dec 2016 00:00:00 +0530</pubDate>
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