https://www.taxtmi.com/caselaws?id=153409 Section 29 of the Sales Tax Act was read as creating a mandatory adjustment mechanism before any recovery action is enforced. The proviso requires the assessing authority to first adjust refundable excess tax against any outstanding liability under the Act or the Central Sales Tax Act, 1956. Where the assessee had already paid excess tax and had applied for adjustment before recovery was sought, the authority could not proceed with enforcement without first deciding that application and giving effect to the statutory set-off. Recovery was therefore not enforceable until the adjustment request was determined, and the petitioners succeeded. en-us Mon, 02 Aug 1982 00:00:00 +0530 Tue, 23 Jul 2013 14:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153409 Section 29 of the Sales Tax Act was read as creating a mandatory adjustment mechanism before any recovery action is enforced. The proviso requires the assessing authority to first adjust refundable excess tax against any outstanding liability under the Act or the Central Sales Tax Act, 1956. Where the assessee had already paid excess tax and had applied for adjustment before recovery was sought, the authority could not proceed with enforcement without first deciding that application and giving effect to the statutory set-off. Recovery was therefore not enforceable until the adjustment request was determined, and the petitioners succeeded. Case-Laws VAT and Sales Tax Mon, 02 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153409