https://www.taxtmi.com/caselaws?id=157970 A dealer registered under section 13(1)(b) of the Bihar Finance Act, 1981 was held not to lose the set-off facility under S.O. No. 123 dated 5 March 1990 merely because concessional purchase of raw materials was available; the disqualifying condition applied only if that concession was actually availed. On the facts, the dealer had not purchased raw materials at the concessional rate after April 1991 and had surrendered unused forms, so the statutory exclusion was not triggered. Rejection of Form XXVIII-B under rule 45 of the Bihar Sales Tax Rules, 1983, based on alleged disentitlement and default in tax deposit, was therefore invalid and the impugned order was quashed for reconsideration according to law. en-us Wed, 18 May 1994 00:00:00 +0530 Mon, 14 Oct 2013 15:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157970 A dealer registered under section 13(1)(b) of the Bihar Finance Act, 1981 was held not to lose the set-off facility under S.O. No. 123 dated 5 March 1990 merely because concessional purchase of raw materials was available; the disqualifying condition applied only if that concession was actually availed. On the facts, the dealer had not purchased raw materials at the concessional rate after April 1991 and had surrendered unused forms, so the statutory exclusion was not triggered. Rejection of Form XXVIII-B under rule 45 of the Bihar Sales Tax Rules, 1983, based on alleged disentitlement and default in tax deposit, was therefore invalid and the impugned order was quashed for reconsideration according to law. Case-Laws VAT and Sales Tax Wed, 18 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157970