https://www.taxtmi.com/caselaws?id=187709 An exemption under the Rajasthan Sales Tax Incentive Scheme, 1987 did not extinguish the statutory right to concessional taxation under Sections 5C and 5CC of the Rajasthan Sales Tax Act, 1954, because the Scheme's Explanation preserved that benefit despite the bar on deduction, drawback, set-off and refund for exempt units. Excess tax paid beyond the concessional liability could be adjusted by set-off, but only if the payment was actually in excess of what Section 5C permitted. The entitlement to the concessional rate was affirmed, while the set-off claim required a factual finding on the nature and quantum of the payment. en-us Mon, 19 Mar 2007 00:00:00 +0530 Thu, 03 Nov 2016 14:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187709 An exemption under the Rajasthan Sales Tax Incentive Scheme, 1987 did not extinguish the statutory right to concessional taxation under Sections 5C and 5CC of the Rajasthan Sales Tax Act, 1954, because the Scheme's Explanation preserved that benefit despite the bar on deduction, drawback, set-off and refund for exempt units. Excess tax paid beyond the concessional liability could be adjusted by set-off, but only if the payment was actually in excess of what Section 5C permitted. The entitlement to the concessional rate was affirmed, while the set-off claim required a factual finding on the nature and quantum of the payment. Case-Laws VAT and Sales Tax Mon, 19 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187709