https://www.taxtmi.com/caselaws?id=161711 Entry tax paid under the Bihar entry tax law could not be adjusted against sales tax liability where the relevant turnover was already exempt under the Bihar Finance Act, because no corresponding tax liability existed on that exempt turnover. However, additional tax under section 6 of the Bihar Finance Act formed part of the tax liability for which the adjustment notification applied, so reduction to the extent of entry tax paid was permissible. The challenge therefore failed in relation to exempt sales turnover but succeeded to the limited extent of additional tax adjustment. en-us Fri, 28 Mar 2003 00:00:00 +0530 Tue, 04 Feb 2014 16:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161711 Entry tax paid under the Bihar entry tax law could not be adjusted against sales tax liability where the relevant turnover was already exempt under the Bihar Finance Act, because no corresponding tax liability existed on that exempt turnover. However, additional tax under section 6 of the Bihar Finance Act formed part of the tax liability for which the adjustment notification applied, so reduction to the extent of entry tax paid was permissible. The challenge therefore failed in relation to exempt sales turnover but succeeded to the limited extent of additional tax adjustment. Case-Laws VAT and Sales Tax Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161711