https://www.taxtmi.com/caselaws?id=162266 For purposes of section 11(3) of the Bihar Finance Act, 1981, only sales tax paid at the preceding stage of a multi-point levy is deductible when determining tax at the subsequent stage. Although section 2(x) defines tax to include additional tax, section 11(3) and section 21 refer specifically to sales tax and do not extend the deduction to additional tax. Rule 10(1)(b) cannot enlarge the statutory language, and section 6 imposes additional tax through a separate charging provision operating independently of sections 11 and 21. On that construction, additional tax paid earlier is not adjustable under section 11(3). en-us Thu, 24 Feb 2005 00:00:00 +0530 Fri, 21 Feb 2014 17:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162266 For purposes of section 11(3) of the Bihar Finance Act, 1981, only sales tax paid at the preceding stage of a multi-point levy is deductible when determining tax at the subsequent stage. Although section 2(x) defines tax to include additional tax, section 11(3) and section 21 refer specifically to sales tax and do not extend the deduction to additional tax. Rule 10(1)(b) cannot enlarge the statutory language, and section 6 imposes additional tax through a separate charging provision operating independently of sections 11 and 21. On that construction, additional tax paid earlier is not adjustable under section 11(3). Case-Laws VAT and Sales Tax Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162266