https://www.taxtmi.com/caselaws?id=161800 Entry tax paid on motor vehicles brought into local areas may be adjusted against the dealer's sales tax liability under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, where section 4 reduces the sales tax liability to the extent of entry tax already paid. The Act also permits refund of any tax paid in excess of the amount due under section 11. Where the underlying sales tax liability is disputed, an enquiry is required to determine the correct balance after giving credit for the entry tax, and any excess remaining after adjustment is refundable. en-us Wed, 26 Sep 2001 00:00:00 +0530 Thu, 06 Feb 2014 17:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161800 Entry tax paid on motor vehicles brought into local areas may be adjusted against the dealer's sales tax liability under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, where section 4 reduces the sales tax liability to the extent of entry tax already paid. The Act also permits refund of any tax paid in excess of the amount due under section 11. Where the underlying sales tax liability is disputed, an enquiry is required to determine the correct balance after giving credit for the entry tax, and any excess remaining after adjustment is refundable. Case-Laws VAT and Sales Tax Wed, 26 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161800