Set-off entitlement under sales tax law depends on whether concessional tax was actually availed under the recognition-certificate scheme.

Set-off under section 8(1)(c) of the M.P. General Sales Tax Act depended on whether the dealer had already obtained concessional tax under section 6(2) through the recognition-certificate scheme under section 16-C. If that concession had been availed on the relevant goods, section 8(2) excluded the set-off benefit; if it had not been availed, the statutory bar would not apply. The matter therefore turned on verification of the factual position by the assessing authorities, and the issue was to be redetermined on that basis.

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Issues: Whether a registered dealer holding a recognition certificate and having allegedly availed concessional tax under the M.P. General Sales Tax Act, 1958 was entitled to set-off under section 8(1)(c), and whether the authorities were required to determine as a question of fact whether the concession had in fact been availed.

Analysis: The validity challenge to the provision was not pressed. The controlling question was whether the dealer had already obtained the benefit of concessional tax under section 6(2) and the recognition-certificate scheme under section 16-C. If such concession had been availed, the scheme of section 8(2) excluded the benefit of set-off under section 8(1)(c). If, on the other hand, the dealer had not in fact taken the concessional benefit on the relevant goods, the statutory bar would not operate. The Court therefore treated the matter as turning on verification of the factual position by the assessing authorities.

Conclusion: The availability of set-off was made dependent on whether the dealer had already availed the concessional rate under the recognition-certificate regime, and the authorities were directed to redetermine the issue on that factual basis.

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