In Brief
In this case, Assistant Commercial Taxes Officer, Ajmer filed a special leave petition challenging a High Court of Rajasthan decision in a sales tax matter (SBSTR No. 254/2011). The Supreme Court dismissed the petition after condoning the delay in filing. However, the Court expressly kept open the underlying question of law for future consideration, indicating that while the petitioner's appeal was rejected on grounds other than the substantive legal issue, the question of law itself remained open for appropriate reconsideration in a future case.
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