https://www.taxtmi.com/caselaws?id=191864 The Patna HC held that the statutory set-off of entry tax under the Bihar entry tax law is available only to the extent the importer actually incurs VAT liability on the sale of the imported scheduled goods. Because high speed diesel oil sold to oil marketing companies was not subject to VAT under the applicable notification, no corresponding VAT liability arose and the entry tax could not be adjusted against those sales. The adjustment was therefore confined to sales on which VAT was actually payable, and the writ petition failed. en-us Tue, 22 Oct 2013 00:00:00 +0530 Fri, 28 Apr 2017 17:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191864 The Patna HC held that the statutory set-off of entry tax under the Bihar entry tax law is available only to the extent the importer actually incurs VAT liability on the sale of the imported scheduled goods. Because high speed diesel oil sold to oil marketing companies was not subject to VAT under the applicable notification, no corresponding VAT liability arose and the entry tax could not be adjusted against those sales. The adjustment was therefore confined to sales on which VAT was actually payable, and the writ petition failed. Case-Laws VAT and Sales Tax Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191864