Set off the excess entry tax paid - After verifying the total...

Set off the excess entry tax paid - After verifying the total entry tax paid by the petitioner, for each of the assessment years referred, and the sales tax paid or set off, can be taken into account with the aid of the books of account of the petitioner, which can be submitted by him, the assessing officer can very well arrive at a figure as to what was the excess entry tax paid and it is available with the Government, and after finding out the same, the excess entry tax can very well be refunded to the petitioner. - HC