https://www.taxtmi.com/caselaws?id=158992 Proviso (vii) to section 3(1) of the Entry Tax Act, 1976 was construed to allow set-off where goods in Schedules II or III had already suffered entry tax and were later sold outside the State or in inter-State trade or commerce. The expression "paid by him" was read in the context of the statutory scheme and the object of preventing repeated taxation. On that basis, the benefit was not limited to the original payer of the tax; a subsequent dealer purchasing tax-paid goods could also claim set-off, subject to proof before the assessing authority that entry tax had in fact already been paid. 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 Proviso (vii) to section 3(1) of the Entry Tax Act, 1976 was construed to allow set-off where goods in Schedules II or III had already suffered entry tax and were later sold outside the State or in inter-State trade or commerce. The expression "paid by him" was read in the context of the statutory scheme and the object of preventing repeated taxation. On that basis, the benefit was not limited to the original payer of the tax; a subsequent dealer purchasing tax-paid goods could also claim set-off, subject to proof before the assessing authority that entry tax had in fact already been paid. Case-Laws VAT and Sales Tax Wed, 01 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158992