https://www.taxtmi.com/caselaws?id=166576 The Tamil Nadu Entry Tax Act, 1990 provided for entry tax on motor vehicles, adjustment of that tax where the importer-dealer also became liable to sales tax on the same vehicles, and refund of any excess tax paid. On the stated facts, a dealer in automobiles paid entry tax on vehicles brought into the State and also paid sales tax under the Tamil Nadu General Sales Tax Act, 1959. The statutory adjustment mechanism reduced the sales tax liability to the extent of the entry tax already paid, and any balance remaining after adjustment was refundable under the Act. The Revenue's challenge failed because the assessee had paid excess entry tax and was entitled to adjustment and refund of the surplus. en-us Wed, 20 Jan 2010 00:00:00 +0530 Fri, 17 Oct 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166576 The Tamil Nadu Entry Tax Act, 1990 provided for entry tax on motor vehicles, adjustment of that tax where the importer-dealer also became liable to sales tax on the same vehicles, and refund of any excess tax paid. On the stated facts, a dealer in automobiles paid entry tax on vehicles brought into the State and also paid sales tax under the Tamil Nadu General Sales Tax Act, 1959. The statutory adjustment mechanism reduced the sales tax liability to the extent of the entry tax already paid, and any balance remaining after adjustment was refundable under the Act. The Revenue's challenge failed because the assessee had paid excess entry tax and was entitled to adjustment and refund of the surplus. Case-Laws VAT and Sales Tax Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166576