9911796707
TMI Blog2021 (2) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... ard has considered the judgment passed by this court in identical matter i.e.Sales Tax Officer v. Jagdish Prasad [ 2013 (5) TMI 1028 - RAJASTHAN HIGH COURT ] wherein the department's appeal was rejected by the High Court and it was held that such a person who gets the vehicle for his own use would fall within the provisions of Section 10 (B) (I) (II) and would have to be taken as casual trader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent had brought the vehicle from outside the State and had not got the sales tax assessed and paid in state of Rajasthan and was therefore liable to pay the entry tax. However, this court finds that the Tax Board has considered the judgment passed by this court in identical matter i.e.Sales Tax Officer v. Jagdish Prasad (36 TUD) page 161 wherein the department's appeal was rejected by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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