https://www.taxtmi.com/caselaws?id=159469 On conversion of tax-paid wheat into maida, the assessee was treated as entitled to claim set-off of excess tax under the Rajasthan Sales Tax Act, with the relief to be worked out under section 5C(1) and the second proviso to section 5A(2); the assessing authority was to verify the claim and grant consequential relief on remand. A penalty imposed under section 16(1)(e), having already been upheld in appeal and revision, could not be reopened in later assessment proceedings under section 10 on the same facts, because a final penalty order is not rendered provisional by section 7B proceedings. The document therefore records partial relief on tax set-off and rejection of the renewed penalty challenge. en-us Tue, 21 Apr 1992 00:00:00 +0530 Mon, 25 Nov 2013 18:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159469 On conversion of tax-paid wheat into maida, the assessee was treated as entitled to claim set-off of excess tax under the Rajasthan Sales Tax Act, with the relief to be worked out under section 5C(1) and the second proviso to section 5A(2); the assessing authority was to verify the claim and grant consequential relief on remand. A penalty imposed under section 16(1)(e), having already been upheld in appeal and revision, could not be reopened in later assessment proceedings under section 10 on the same facts, because a final penalty order is not rendered provisional by section 7B proceedings. The document therefore records partial relief on tax set-off and rejection of the renewed penalty challenge. Case-Laws VAT and Sales Tax Tue, 21 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159469