https://www.taxtmi.com/caselaws?id=161327 The court ruled in favor of the petitioner, holding that the jurisdictional challenge based on limitation was not sustainable. The court found that the entry tax demand was erroneous and should be set off against the sales tax already paid. The imposition of penalty was deemed unwarranted as there was no evidence of concealment or evasion, and the petitioner was not afforded a proper hearing. Consequently, the court quashed the proceedings, directed the set-off of sales tax against entry tax, and ordered the first respondent to issue appropriate orders within four weeks. en-us Tue, 31 Dec 2002 00:00:00 +0530 Tue, 14 Jan 2014 18:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161327 The court ruled in favor of the petitioner, holding that the jurisdictional challenge based on limitation was not sustainable. The court found that the entry tax demand was erroneous and should be set off against the sales tax already paid. The imposition of penalty was deemed unwarranted as there was no evidence of concealment or evasion, and the petitioner was not afforded a proper hearing. Consequently, the court quashed the proceedings, directed the set-off of sales tax against entry tax, and ordered the first respondent to issue appropriate orders within four weeks. Case-Laws VAT and Sales Tax Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161327