https://www.taxtmi.com/caselaws?id=156796 A purchasing dealer could not claim set-off under proviso (vii) of section 3(1) of the Entry Tax Act merely because the goods had already suffered entry tax in the hands of the selling dealer. The proviso was construed to restrict the benefit to the dealer who had himself paid the entry tax and later disposed of those goods in the manner contemplated by the provision. The court held that the words referring to tax paid by him and adjustment against tax payable by him confined the set-off to the original paying dealer. The purchasing dealer was therefore not entitled to the set-off, and the issue was decided for the Revenue. en-us Fri, 02 Mar 1990 00:00:00 +0530 Tue, 24 Sep 2013 18:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156796 A purchasing dealer could not claim set-off under proviso (vii) of section 3(1) of the Entry Tax Act merely because the goods had already suffered entry tax in the hands of the selling dealer. The proviso was construed to restrict the benefit to the dealer who had himself paid the entry tax and later disposed of those goods in the manner contemplated by the provision. The court held that the words referring to tax paid by him and adjustment against tax payable by him confined the set-off to the original paying dealer. The purchasing dealer was therefore not entitled to the set-off, and the issue was decided for the Revenue. Case-Laws VAT and Sales Tax Fri, 02 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156796