https://www.taxtmi.com/caselaws?id=162816 A dealer holding a recognition certificate under Section 16-C of the M. P. General Sales Tax Act could not claim set-off if concessional tax had already been availed on the same purchases, but the certificate alone did not bar the claim. The decisive issue was whether the assessee had in fact obtained the earlier concession, and that factual position had to be examined before denying relief. Because the authorities had not properly determined that question, the assessment demand was set aside and the matter remanded for fresh consideration of eligibility to set-off after hearing the petitioner. en-us Fri, 22 Jul 2005 00:00:00 +0530 Fri, 14 Mar 2014 16:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162816 A dealer holding a recognition certificate under Section 16-C of the M. P. General Sales Tax Act could not claim set-off if concessional tax had already been availed on the same purchases, but the certificate alone did not bar the claim. The decisive issue was whether the assessee had in fact obtained the earlier concession, and that factual position had to be examined before denying relief. Because the authorities had not properly determined that question, the assessment demand was set aside and the matter remanded for fresh consideration of eligibility to set-off after hearing the petitioner. Case-Laws VAT and Sales Tax Fri, 22 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162816