https://www.taxtmi.com/caselaws?id=105367 Liability under the Bihar Finance Act, 1981 was treated as distinct from exemption from actual payment of sales tax, because the charging provision continued to fasten tax liability on the dealer. The Court held that an industrial exemption from sales tax on part of the turnover did not extinguish the underlying statutory liability. Since the assessee remained liable under the charging section, the entry tax adjustment notification applied to the extent of entry tax paid. The notices refusing that reduction were therefore unsustainable. en-us Wed, 29 Sep 2004 00:00:00 +0530 Tue, 23 Sep 2025 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105367 Liability under the Bihar Finance Act, 1981 was treated as distinct from exemption from actual payment of sales tax, because the charging provision continued to fasten tax liability on the dealer. The Court held that an industrial exemption from sales tax on part of the turnover did not extinguish the underlying statutory liability. Since the assessee remained liable under the charging section, the entry tax adjustment notification applied to the extent of entry tax paid. The notices refusing that reduction were therefore unsustainable. Case-Laws VAT / Sales Tax Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105367