Rajasthan Sales Tax Act, 1954

Indian Hume Pipe Co. Ltd entered into a works contract with the Rajasthan Public Health and Engineering Department to supply and lay pre‑stressed cement concrete (PSC) pipes, valves and related materials, together with civil works. The company claimed exemption from sales tax under Section 7AA of the Rajasthan Sales Ta…

The Commercial Taxes Officer challenged the exemption claimed by M/s Bombay Machinery Store under Section 6(2) of the Central Sales Tax Act, 1956, arguing that the State’s circulars imposed a 30‑day time‑limit after which goods retained by a carrier were deemed to be constructively delivered, converting the inter‑state…

M/s Bhag​at Singh purchased a truck on 26‑12‑2009 and was served a summons under the Rajasthan Tax on Entry of Motor Vehicle into Local Areas Act, 1988 in July 2012. An assessment order was issued on 9‑Oct‑2012 levying entry tax, penalty and interest. The assessee appealed, arguing that the assessment was barred by the…

The respondent, Binani Cement Ltd., set up a new cement plant in Rajasthan and claimed a Fixed Capital Investment (FCI) of Rs.532.52 crores, seeking exemption from sales tax under the "Sales Tax New Incentive Scheme for Industries, 1989". The State Level Screening Committee granted only a 25% exemption, treating the un…

The Supreme Court examined whether Jaljira and similar spice mixtures manufactured by M/s Jalani Enterprises constitute "packed masala" under Entry No. 184 of the Rajasthan Sales Tax notification dated 29.03.2001. The High Court had held that Jaljira was a drink falling under the residuary entry and liable to tax at 10…