https://www.taxtmi.com/caselaws?id=154734 Sales tax paid on the same goods at places other than check-posts or barriers was held adjustable on satisfactory proof of payment, because the statutory scheme aimed to avoid multiple taxation and did not require denial of relief merely for lack of an express rule. By contrast, tax paid at a check-gate could not be adjusted without the certificate mandated by the rules, as that requirement was a condition precedent. The assessment was therefore set aside only to the extent of the permissible adjustments, and the matter was remitted for fresh computation of tax payable. en-us Thu, 29 Jan 1987 00:00:00 +0530 Mon, 26 Aug 2013 17:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154734 Sales tax paid on the same goods at places other than check-posts or barriers was held adjustable on satisfactory proof of payment, because the statutory scheme aimed to avoid multiple taxation and did not require denial of relief merely for lack of an express rule. By contrast, tax paid at a check-gate could not be adjusted without the certificate mandated by the rules, as that requirement was a condition precedent. The assessment was therefore set aside only to the extent of the permissible adjustments, and the matter was remitted for fresh computation of tax payable. Case-Laws VAT and Sales Tax Thu, 29 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154734