https://www.taxtmi.com/caselaws?id=157661 Rule 42(B)(i)(a) of the Gujarat Sales Tax Rules was construed purposively within the Act's single-point taxation and set-off scheme. The Court held that the phrase "sales tax or general sales tax ... recovered separately under the Act" refers to tax actually recovered and paid, not merely the amount legally recoverable. It rejected a narrow reading of the definition of "tax" because the statutory context and refund-set-off provisions required a contextual meaning. The wider interpretation was adopted to avoid an unrealistic result and to preserve the object of the set-off provision; the assessee's set-off claim was therefore upheld. en-us Tue, 11 Aug 1992 00:00:00 +0530 Wed, 09 Oct 2013 12:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157661 Rule 42(B)(i)(a) of the Gujarat Sales Tax Rules was construed purposively within the Act's single-point taxation and set-off scheme. The Court held that the phrase "sales tax or general sales tax ... recovered separately under the Act" refers to tax actually recovered and paid, not merely the amount legally recoverable. It rejected a narrow reading of the definition of "tax" because the statutory context and refund-set-off provisions required a contextual meaning. The wider interpretation was adopted to avoid an unrealistic result and to preserve the object of the set-off provision; the assessee's set-off claim was therefore upheld. Case-Laws VAT and Sales Tax Tue, 11 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157661