https://www.taxtmi.com/caselaws?id=164148 An industrial unit covered by the Rajasthan Sales Tax Incentive Scheme, 1989 could still claim set-off of excess tax paid on raw material purchases where the scheme's clause 4(c) barred deductions and refunds but expressly saved concessions available under the Act. The court treated the scheme and the Act as operating together and held that, once entitlement to concessional purchase tax under sections 5C and 5CC was established, denying set-off would defeat the preserved statutory concession. The saving clause therefore controlled the general prohibition, and the assessee's set-off claim was upheld. en-us Tue, 09 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164148 An industrial unit covered by the Rajasthan Sales Tax Incentive Scheme, 1989 could still claim set-off of excess tax paid on raw material purchases where the scheme's clause 4(c) barred deductions and refunds but expressly saved concessions available under the Act. The court treated the scheme and the Act as operating together and held that, once entitlement to concessional purchase tax under sections 5C and 5CC was established, denying set-off would defeat the preserved statutory concession. The saving clause therefore controlled the general prohibition, and the assessee's set-off claim was upheld. Case-Laws VAT and Sales Tax Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164148