https://www.taxtmi.com/caselaws?id=101933 In a money claim arising from liquidation proceedings, the note states that a respondent may plead a legally recoverable set-off for excess sales tax paid because the petitioners did not supply Form C, and such adjustment can discharge the principal sum claimed. It further states that once the principal claim does not survive, claims for pre-filing interest and future interest also fail. On maintainability, the petition is described as maintainable without the prior sanction objection raised by the respondent. The overall stated effect is that the respondent's adjustment defeated the monetary claim, while the ancillary claims for interest were rejected. en-us Mon, 18 Dec 1989 00:00:00 +0530 Mon, 13 Feb 2012 12:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101933 In a money claim arising from liquidation proceedings, the note states that a respondent may plead a legally recoverable set-off for excess sales tax paid because the petitioners did not supply Form C, and such adjustment can discharge the principal sum claimed. It further states that once the principal claim does not survive, claims for pre-filing interest and future interest also fail. On maintainability, the petition is described as maintainable without the prior sanction objection raised by the respondent. The overall stated effect is that the respondent's adjustment defeated the monetary claim, while the ancillary claims for interest were rejected. Case-Laws Companies Law Mon, 18 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101933