https://www.taxtmi.com/caselaws?id=158992 The High Court ruled in favor of the assessee, holding that subsequent dealers who purchased goods already subjected to entry tax were entitled to set-off benefits under the Entry Tax Act. The Court emphasized that denying set-off to subsequent dealers would be discriminatory and against the legislative intent of preventing double taxation on goods. The Court directed the assessee to provide documentation proving the goods had indeed paid entry tax to avail the set-off benefit. en-us Wed, 01 Nov 1995 00:00:00 +0530 Tue, 12 Nov 2013 15:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158992 The High Court ruled in favor of the assessee, holding that subsequent dealers who purchased goods already subjected to entry tax were entitled to set-off benefits under the Entry Tax Act. The Court emphasized that denying set-off to subsequent dealers would be discriminatory and against the legislative intent of preventing double taxation on goods. The Court directed the assessee to provide documentation proving the goods had indeed paid entry tax to avail the set-off benefit. Case-Laws VAT and Sales Tax Wed, 01 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158992