STATE OF RAJASTHAN . vs M/S. KEDAR DAS SURENDRA KUMAR — C.A. No. 3538/2005

Case Summary: State of Rajasthan v. M/S. Kedar Das Surendra Kumar The Supreme Court disposed of the appeal on May 13, 2005, upholding the High Court's direction that Rajasthan must pay the respondent for seized dry fruits. The Court held that under Section 83(2) of the Rajasthan Sales Tax Act, 1994, once a notice under Section 83(1) was issued, the ACTO was obligatorily bound to purchase the goods. While the State could deduct the penalty amount determined under Section 78(5) from this payment (subject to the appeal's outcome), the Court set aside the High Court's direction allowing the State to recover costs from the ACTO personally. The respondent's appeal regarding Section 83 became infructuous, though the Section 78(5) penalty appeal continues. This case analysis is maintained by casestatus.in based on publicly available court records.