https://www.taxtmi.com/caselaws?id=155659 The court granted the writ petition in favor of the re-rolling mill petitioner, directing the appellate authority to scrutinize and allow the set-off for tax paid on scrap purchases between 1st April, 1984, and 20th July, 1984. The conflicting notifications G.O. Ms. No. 498 and G.O. Ms. No. 1194 led to the dispute, with the court ruling that the petitioner was entitled to set-off if tax was paid on scrap purchases before the exemption notification was public. The appellate authority was instructed to assess and permit the set-off accordingly, with previous tax payments until 31st March, 1984, also deemed allowable. en-us Tue, 16 Feb 1988 00:00:00 +0530 Fri, 06 Sep 2013 14:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155659 The court granted the writ petition in favor of the re-rolling mill petitioner, directing the appellate authority to scrutinize and allow the set-off for tax paid on scrap purchases between 1st April, 1984, and 20th July, 1984. The conflicting notifications G.O. Ms. No. 498 and G.O. Ms. No. 1194 led to the dispute, with the court ruling that the petitioner was entitled to set-off if tax was paid on scrap purchases before the exemption notification was public. The appellate authority was instructed to assess and permit the set-off accordingly, with previous tax payments until 31st March, 1984, also deemed allowable. Case-Laws VAT and Sales Tax Tue, 16 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155659