https://www.taxtmi.com/caselaws?id=213193 VAT set-off may validly be conditioned on tax having been actually paid into the Government treasury. Under the Maharashtra VAT framework, set-off is a statutory concession to prevent cascading taxes, but the available set-off or refund cannot exceed tax physically deposited; "actually paid" does not include tax that ought to have been paid. This condition bears a rational connection to revenue protection and abuse prevention, and hardship to bona fide purchasers does not make it discriminatory. The provision was upheld against the Article 14 challenge, reading down was rejected, and the related refund restriction was treated as a valid regulation of refunds. en-us Fri, 11 May 2012 00:00:00 +0530 Sat, 20 Sep 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213193 VAT set-off may validly be conditioned on tax having been actually paid into the Government treasury. Under the Maharashtra VAT framework, set-off is a statutory concession to prevent cascading taxes, but the available set-off or refund cannot exceed tax physically deposited; "actually paid" does not include tax that ought to have been paid. This condition bears a rational connection to revenue protection and abuse prevention, and hardship to bona fide purchasers does not make it discriminatory. The provision was upheld against the Article 14 challenge, reading down was rejected, and the related refund restriction was treated as a valid regulation of refunds. Case-Laws VAT and Sales Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213193