Supreme Court of India · 2019-03-26
Cto Anti Evasion Circle Iii Rajasthan ... vs M/S Prasoon Enterprises Jaipur
- Citation / case number
- AIR 2019 SUPREME COURT 1628
- Court
- Supreme Court of India
- Petitioner
- Cto Anti Evasion Circle Iii Rajasthan ...
- Respondent
- M/S Prasoon Enterprises Jaipur
- Author
- Abhay Manohar Sapre
- Bench
- Dinesh Maheshwari, Abhay Manohar Sapre
Judgment text excerpt
The Supreme Court addressed the appeal filed by the CTO, Anti Evasion Circle III, Rajasthan against the dismissal of a sales tax revision petition by the Rajasthan High Court. The court examined the legal principles surrounding the imposition of sales tax and the procedural aspects of the revision petition. Ultimately, the Supreme Court upheld the High Court's decision, affirming the dismissal of the appeal and reinforcing the importance of adhering to procedural norms in tax matters.