https://www.taxtmi.com/caselaws?id=162044 Section 15(c) of the Central Sales Tax Act required the tax on rice procured from paddy to be reduced by the tax already levied on that paddy. The stated State position could not deny this statutory set-off where the central law mandated reduction for declared goods, and article 286 reinforced the restriction on inconsistent State taxation. The assessee was therefore entitled to claim the set-off on rice procured from taxed paddy, and the authorities had to give effect to that entitlement for the relevant period. en-us Fri, 01 Sep 2006 00:00:00 +0530 Fri, 14 Feb 2014 18:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162044 Section 15(c) of the Central Sales Tax Act required the tax on rice procured from paddy to be reduced by the tax already levied on that paddy. The stated State position could not deny this statutory set-off where the central law mandated reduction for declared goods, and article 286 reinforced the restriction on inconsistent State taxation. The assessee was therefore entitled to claim the set-off on rice procured from taxed paddy, and the authorities had to give effect to that entitlement for the relevant period. Case-Laws VAT and Sales Tax Fri, 01 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162044