https://www.taxtmi.com/caselaws?id=160261 Set-off under section 8(1)(c) of the M.P. General Sales Tax Act depended on whether the dealer had already obtained concessional tax under section 6(2) through the recognition-certificate scheme under section 16-C. If that concession had been availed on the relevant goods, section 8(2) excluded the set-off benefit; if it had not been availed, the statutory bar would not apply. The matter therefore turned on verification of the factual position by the assessing authorities, and the issue was to be redetermined on that basis. en-us Tue, 28 Jul 1998 00:00:00 +0530 Fri, 13 Dec 2013 15:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160261 Set-off under section 8(1)(c) of the M.P. General Sales Tax Act depended on whether the dealer had already obtained concessional tax under section 6(2) through the recognition-certificate scheme under section 16-C. If that concession had been availed on the relevant goods, section 8(2) excluded the set-off benefit; if it had not been availed, the statutory bar would not apply. The matter therefore turned on verification of the factual position by the assessing authorities, and the issue was to be redetermined on that basis. Case-Laws VAT and Sales Tax Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160261