https://www.taxtmi.com/caselaws?id=293440 Section 7 of the Rajasthan Tax on Entry of Motor Vehicle Into Local Area Act, 1988 made the Rajasthan Sales Tax Act, 1954 applicable to assessment and recovery matters. On the admitted facts, an individual buying a vehicle for personal use was treated as a casual trader under Section 2(ccc) of the Rajasthan Sales Tax Act, 1954, so the assessment had to comply with the time limit under Section 10B and, where no report was filed, be completed within two years from the transaction date. The assessment was made beyond that period and was therefore barred by limitation; the concurrent findings below were left undisturbed. en-us Fri, 31 May 2013 00:00:00 +0530 Thu, 11 Feb 2021 12:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293440 Section 7 of the Rajasthan Tax on Entry of Motor Vehicle Into Local Area Act, 1988 made the Rajasthan Sales Tax Act, 1954 applicable to assessment and recovery matters. On the admitted facts, an individual buying a vehicle for personal use was treated as a casual trader under Section 2(ccc) of the Rajasthan Sales Tax Act, 1954, so the assessment had to comply with the time limit under Section 10B and, where no report was filed, be completed within two years from the transaction date. The assessment was made beyond that period and was therefore barred by limitation; the concurrent findings below were left undisturbed. Case-Laws VAT and Sales Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293440