2021 (2) TMI 476

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....is preferred against the judgment passed by the Rajasthan Tax Board Ajmer dated 8-10-2018 whereby the appeal of the respondent was allowed. 2. Learned counsel for the petitioner submits that from bare perusal of the definition clause, the respondent cannot be treated to be a casual trader. 3. Learned counsel submits that the respondent had brought the vehicle from outside the State and had n....