https://www.taxtmi.com/caselaws?id=160604 Set-off of tax under G.O. Ms. No. 173 was denied because the petitioner failed to prove that the aluminium scrap purchased could be linked to the scrap vehicles sold by the A.P. State Road Transport Corporation. The Tribunal treated the absence of bills from the alleged sellers and the failure to establish source linkage as findings of fact, which defeated the claim for set-off. On that factual basis, section 7-A(1-A) of the A.P. General Sales Tax Act, 1957 was held to have no relevance to the claim, and the revision was dismissed. en-us Mon, 07 Aug 2000 00:00:00 +0530 Fri, 20 Dec 2013 16:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160604 Set-off of tax under G.O. Ms. No. 173 was denied because the petitioner failed to prove that the aluminium scrap purchased could be linked to the scrap vehicles sold by the A.P. State Road Transport Corporation. The Tribunal treated the absence of bills from the alleged sellers and the failure to establish source linkage as findings of fact, which defeated the claim for set-off. On that factual basis, section 7-A(1-A) of the A.P. General Sales Tax Act, 1957 was held to have no relevance to the claim, and the revision was dismissed. Case-Laws VAT and Sales Tax Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160604