https://www.taxtmi.com/caselaws?id=246012 Where an exemption notification governs the set-off rate, the higher set-off cannot be denied merely because the underlying tax was not actually paid. The High Court noted that the point had already been settled by earlier Division Bench authority, so the benefit of the notification could not be made ineffective by a contrary view. On that settled basis, the Court held that no live question of law arose for interference under the reference provision and declined further adjudication. en-us Mon, 03 Feb 2014 00:00:00 +0530 Tue, 18 Mar 2014 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246012 Where an exemption notification governs the set-off rate, the higher set-off cannot be denied merely because the underlying tax was not actually paid. The High Court noted that the point had already been settled by earlier Division Bench authority, so the benefit of the notification could not be made ineffective by a contrary view. On that settled basis, the Court held that no live question of law arose for interference under the reference provision and declined further adjudication. Case-Laws VAT and Sales Tax Mon, 03 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246012