2021 (8) TMI 1427

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..... und that the selling dealer has not paid the tax - HELD THAT:- The issue decided in the case of THE STATE OF KARNATAKA VERSUS SRI RAJESH JAIN [ 2017 (1) TMI 333 - KARNATAKA HIGH COURT] where it was held that ' Once the purchaser dealer-assessee satisfactorily demonstrates that while purchasing goods, he has paid the amount of VAT to the selling dealer, the matter should end so far as his entit .....

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..... the State of Karnataka, Vs. Sri Rajesh Jain in STRP No. 171/2016. 4. The aforesaid submission could not be disputed by the learned Additional Government Advocate for the respondent. 5. For the reason assigned in STRP No.171/2016 vide order dated 7.12.2016, the order dated 27.05.2016 passed by the Additional Commissioner of Commercial Tax requires to be quashed. In the result, the appeal is allowed .....

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