1988 (12) TMI 320 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan quashed an assessment order and notice under section 12 of the Rajasthan Sales Tax Act. The petitioner's assessment for waterproof paper and PVC sheets was reopened, resulting in an erroneous levy of tax at 8% instead of the correct rate of 4%. Citing precedent, the court ruled in favor of the petitioner, quashing the notices and reassessment order.