https://www.taxtmi.com/caselaws?id=160802 Set-off under section 8(1)(a) of the M.P. General Sales Tax Act, 1958 is available only when the dealer purchases tax-paid goods and proves that fact through the prescribed documents under rule 20-C. The statutory scheme treats payment of tax on the raw material as a condition precedent to allowance of set-off. Where raw materials were bought from exempt industries without tax being paid, the essential requirement for set-off was not met, and the claim failed. The earlier case relied on was distinguishable because the goods there had been purchased at full tax rate. en-us Wed, 21 Nov 2001 00:00:00 +0530 Tue, 24 Dec 2013 17:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160802 Set-off under section 8(1)(a) of the M.P. General Sales Tax Act, 1958 is available only when the dealer purchases tax-paid goods and proves that fact through the prescribed documents under rule 20-C. The statutory scheme treats payment of tax on the raw material as a condition precedent to allowance of set-off. Where raw materials were bought from exempt industries without tax being paid, the essential requirement for set-off was not met, and the claim failed. The earlier case relied on was distinguishable because the goods there had been purchased at full tax rate. Case-Laws VAT and Sales Tax Wed, 21 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160802