https://www.taxtmi.com/caselaws?id=339708 For set-off under Rule 44 of the Gujarat Sales Tax Rules, production of Form 40 signed by the selling dealer is not conclusive proof that tax was actually paid. The assessee must satisfy the Commissioner that the relevant tax on the same goods was paid or became payable on an earlier transaction and must also produce Form 40. Because Form 40 only records that tax has been paid or will be paid within the prescribed time, the assessee remains required to show actual payment by the original dealer before set-off can be granted. The matter was remanded for fresh consideration on that basis. en-us Wed, 08 Feb 2017 00:00:00 +0530 Fri, 23 Mar 2018 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339708 For set-off under Rule 44 of the Gujarat Sales Tax Rules, production of Form 40 signed by the selling dealer is not conclusive proof that tax was actually paid. The assessee must satisfy the Commissioner that the relevant tax on the same goods was paid or became payable on an earlier transaction and must also produce Form 40. Because Form 40 only records that tax has been paid or will be paid within the prescribed time, the assessee remains required to show actual payment by the original dealer before set-off can be granted. The matter was remanded for fresh consideration on that basis. Case-Laws VAT and Sales Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339708