https://www.taxtmi.com/caselaws?id=159158 Under the West Bengal sales tax framework, a dealer cannot unilaterally set off alleged excess tax paid in earlier periods against later tax liability; adjustment of excess tax is available only through the statutory refund mechanism administered by the prescribed authority, and failure to pay admitted tax attracts interest under section 8A(1). Where an excess amount has already been quantified as refundable, the tribunal recognised limited relief and excluded interest on that identified refundable sum for the period after refund became due and until actual refund, while leaving the general rule against self-adjustment intact. en-us Fri, 23 May 1997 00:00:00 +0530 Sat, 16 Nov 2013 15:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159158 Under the West Bengal sales tax framework, a dealer cannot unilaterally set off alleged excess tax paid in earlier periods against later tax liability; adjustment of excess tax is available only through the statutory refund mechanism administered by the prescribed authority, and failure to pay admitted tax attracts interest under section 8A(1). Where an excess amount has already been quantified as refundable, the tribunal recognised limited relief and excluded interest on that identified refundable sum for the period after refund became due and until actual refund, while leaving the general rule against self-adjustment intact. Case-Laws VAT and Sales Tax Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159158