ACTO in Bharatpur lacks authority to decide on inter-state sales penalties, can only refer under Rajasthan VAT Act, Sec 76(6).

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....Levy of penalty u/s 76(6) of the Rajasthan VAT Act, 2003 - The ACTO, Flying Squad, Bharatpur could at best have referred the matter to the regular assessing authority but could not himself travel beyond his jurisdiction to pontificate on the issue of the irregularity of an inter-state sale being made - HC....