https://www.taxtmi.com/caselaws?id=157891 Amendment of the principal sales tax Act left a serious doubt about the continued statutory basis of a set-off rule that remained on the rule book. The court treated the dispute as raising a substantial question of law because it concerned whether the dealer could still claim set-off under the surviving rule and, if not, the correct tax rate. On that basis, refusal to state a case and make a reference was unjustified, and the statutory authority was directed to refer the question to the High Court. en-us Wed, 04 Jan 1995 00:00:00 +0530 Fri, 11 Oct 2013 17:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157891 Amendment of the principal sales tax Act left a serious doubt about the continued statutory basis of a set-off rule that remained on the rule book. The court treated the dispute as raising a substantial question of law because it concerned whether the dealer could still claim set-off under the surviving rule and, if not, the correct tax rate. On that basis, refusal to state a case and make a reference was unjustified, and the statutory authority was directed to refer the question to the High Court. Case-Laws VAT and Sales Tax Wed, 04 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157891