https://www.taxtmi.com/caselaws?id=153061 For the explanation to section 36(2)(c) of the Bombay Sales Tax Act, 1959, the expression "tax paid" was held to include not only tax remitted to the Government treasury but also tax allowed by way of set-off under the Bombay Sales Tax Rules, 1959. The scheme of assessment and return forms treated set-off as part of the tax computation, and Rule 43 read with sections 42 and 46 showed that tax collected by the selling dealer and credited through set-off was tax in substance. Because the provision raised a presumption of concealment and ambiguity in a penal provision must be construed in favour of the assessee, the question was answered for the assessees. en-us Mon, 09 Feb 1981 00:00:00 +0530 Tue, 16 Jul 2013 18:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153061 For the explanation to section 36(2)(c) of the Bombay Sales Tax Act, 1959, the expression "tax paid" was held to include not only tax remitted to the Government treasury but also tax allowed by way of set-off under the Bombay Sales Tax Rules, 1959. The scheme of assessment and return forms treated set-off as part of the tax computation, and Rule 43 read with sections 42 and 46 showed that tax collected by the selling dealer and credited through set-off was tax in substance. Because the provision raised a presumption of concealment and ambiguity in a penal provision must be construed in favour of the assessee, the question was answered for the assessees. Case-Laws VAT and Sales Tax Mon, 09 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153061