Deduction of additional tax under Bihar sales tax law is unavailable where the statute limits adjustment to sales tax.

For purposes of section 11(3) of the Bihar Finance Act, 1981, only sales tax paid at the preceding stage of a multi-point levy is deductible when determining tax at the subsequent stage. Although section 2(x) defines tax to include additional tax, section 11(3) and section 21 refer specifically to sales tax and do not extend the deduction to additional tax. Rule 10(1)(b) cannot enlarge the statutory language, and section 6 imposes additional tax through a separate charging provision operating independently of sections 11 and 21. On that construction, additional tax paid earlier is not adjustable under section 11(3).

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Issues: Whether, for purposes of section 11(3) of the Bihar Finance Act, 1981, the amount of additional tax paid at the preceding stage of sale is also deductible along with sales tax while determining the tax payable at the subsequent stage.

Analysis: Section 2(x) defines tax to include additional tax, but section 11(3) specifically provides for adjustment of the sales tax paid at each preceding stage of sale in a case of multi-point levy. Section 21 speaks of deduction of sales tax actually collected and does not provide for deduction of additional tax. Rule 10(1)(b) cannot travel beyond the Act, and where the statute expressly refers to sales tax, the word tax in the rule cannot be expanded to include additional tax. Section 6 levies additional tax as a self-contained charging provision and, by reason of its non obstante clause, operates independently of sections 11 and 21.

Conclusion: Additional tax paid at the preceding stage is not deductible under section 11(3); only sales tax is to be adjusted. The writ petition failed.

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