https://www.taxtmi.com/caselaws?id=164163 A statutory set-off of entry tax against sales tax liability cannot be characterised as excess tax collection when the dealer acts within the manner prescribed by the entry tax statute and rules. Rule 18 contemplates computation of sales tax on the sale value first, followed by adjustment of entry tax already paid against that liability. Where the dealer paid entry tax, collected sales tax consistently with the statutory framework, and claimed the corresponding adjustment in assessment, the claim remained lawful and could not support a penalty notice under section 9B(3)(a)(ii) of the Orissa Sales Tax Act, 1947. The proposed penalty notice was therefore without jurisdiction. en-us Thu, 03 Sep 2009 00:00:00 +0530 Sat, 01 Nov 2014 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164163 A statutory set-off of entry tax against sales tax liability cannot be characterised as excess tax collection when the dealer acts within the manner prescribed by the entry tax statute and rules. Rule 18 contemplates computation of sales tax on the sale value first, followed by adjustment of entry tax already paid against that liability. Where the dealer paid entry tax, collected sales tax consistently with the statutory framework, and claimed the corresponding adjustment in assessment, the claim remained lawful and could not support a penalty notice under section 9B(3)(a)(ii) of the Orissa Sales Tax Act, 1947. The proposed penalty notice was therefore without jurisdiction. Case-Laws VAT and Sales Tax Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164163