https://www.taxtmi.com/caselaws?id=162298 A tax concession may validly be granted subject to statutory conditions, and a limited curtailment of set-off under rule 42 of the Gujarat Sales Tax Rules, 1970 was upheld as consistent with the concessional scheme. The fact that the restriction reduced set-off by 10 per cent, rather than a smaller margin, did not alter the legal principle. Claims for corrected invoices, statutory forms, and payment were treated as ordinary commercial disputes between the suppliers and the petitioners, and such matters were found unsuitable for writ relief under Article 226. The challenge failed and relief was declined, leaving the petitioners to pursue other appropriate remedies. en-us Thu, 17 Jun 2004 00:00:00 +0530 Mon, 24 Feb 2014 15:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162298 A tax concession may validly be granted subject to statutory conditions, and a limited curtailment of set-off under rule 42 of the Gujarat Sales Tax Rules, 1970 was upheld as consistent with the concessional scheme. The fact that the restriction reduced set-off by 10 per cent, rather than a smaller margin, did not alter the legal principle. Claims for corrected invoices, statutory forms, and payment were treated as ordinary commercial disputes between the suppliers and the petitioners, and such matters were found unsuitable for writ relief under Article 226. The challenge failed and relief was declined, leaving the petitioners to pursue other appropriate remedies. Case-Laws VAT and Sales Tax Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162298