https://www.taxtmi.com/caselaws?id=156269 The HC held that the Tribunal should have allowed the assessee to raise, in reference proceedings, a plea for set-off under rule 42 of the Gujarat Sales Tax Rules, 1970. Because the reassessment findings already showed a linkage between the purchased goods and the local and inter-State sales, the claim could be examined on the existing record without fresh evidence. The absence of an earlier express plea did not defeat the substantive entitlement, especially where the point could have been raised in the alternative during reassessment. The question was answered in favour of the assessee and against the department. en-us Fri, 08 Mar 1991 00:00:00 +0530 Tue, 17 Sep 2013 14:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156269 The HC held that the Tribunal should have allowed the assessee to raise, in reference proceedings, a plea for set-off under rule 42 of the Gujarat Sales Tax Rules, 1970. Because the reassessment findings already showed a linkage between the purchased goods and the local and inter-State sales, the claim could be examined on the existing record without fresh evidence. The absence of an earlier express plea did not defeat the substantive entitlement, especially where the point could have been raised in the alternative during reassessment. The question was answered in favour of the assessee and against the department. Case-Laws VAT and Sales Tax Fri, 08 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156269