1987 (3) TMI 493 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan dismissed a revision under the Rajasthan Sales Tax Act, 1954, regarding the disallowance of deduction claimed by an assessee for sales made to registered dealers against S.T. 17 forms. The court held that the assessee was not liable to pay tax as the purchasing registered dealers had already paid tax on the transactions. The department's argument that the assessee was still liable for tax was rejected. The court upheld the orders of the Tribunal and dismissed the revision. No costs were awarded.