Provisions of Rajasthan VAT Act, 2003 enacted to provide Remedy for Loss of Revenue, not to Punish the Offender for committing Offence: Rajasthan HC [Read Order]

By Taxscan Team - On February 17, 2022 2:01 pm - 2 mins read
Rajasthan VAT Act 2003 - revenue - Rajasthan HC - taxscan

The Rajasthan High court has held that provisions of Rajasthan VAT Act, 2003 enacted to provide remedy for loss of revenue, not to punish the offender for committing Offence. The assessee, M/s C.P. Agro Industries is engaged in the business of mustard oil. It was found by the Assessing Officer that the assessee sold mustard…

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