2017 (1) TMI 198

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..... AO - Held that: - reliance placed in the case of CTO V. M/s P.R. Rolling Mills Pvt. Ltd. [2015 (12) TMI 1477 - RAJASTHAN HIGH COURT], where the court has already taken into consideration the self same question and has decided the petition filed by the Revenue in favor of the Revenue and has directed that the matter would be required to be adjudicated by the Assessing Officer having jurisdiction, .....

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..... ssessee. 2. Brief facts noticed are that the respondent assessee had purchased a vehicle from Gurgaon (Haryana) and it was noticed by the officer that the respondent did not procure or file declaration form ET-1, which was required to be filled if vehicle is coming from other State, and accordingly show cause notice was issued and being not satisfied, levied tax under the Rajasthan Tax on Entry .....

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..... lf same question and has decided the petition filed by the Revenue in favour of the Revenue and has directed that the matter would be required to be adjudicated by the Assessing Officer having jurisdiction, and upheld the order of DC(A), and contended that in the light of the said judgment of this court on the self same question, this petition may be allowed. 6. Per contra, learned counsel for .....

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