https://www.taxtmi.com/caselaws?id=350868 Conditional entry-tax set-off under the second proviso to Section 3(2) is available only where the importer's own sale of imported goods creates VAT liability. Since VAT on the relevant petroleum products became payable only upon sale to retailers or consumers, sales between oil marketing companies did not qualify for set-off. The concession is person-specific rather than goods-specific, and its denial does not establish hostile discrimination under Article 14 or require reading down. Restitutionary interest may be refused where equitable considerations, including prior allowance of set-off and changed position, make it unjust. Demand must be factually segregated where downstream sales occurred outside the relevant local area. en-us Tue, 14 Nov 2017 00:00:00 +0530 Mon, 16 Jan 2023 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350868 Conditional entry-tax set-off under the second proviso to Section 3(2) is available only where the importer's own sale of imported goods creates VAT liability. Since VAT on the relevant petroleum products became payable only upon sale to retailers or consumers, sales between oil marketing companies did not qualify for set-off. The concession is person-specific rather than goods-specific, and its denial does not establish hostile discrimination under Article 14 or require reading down. Restitutionary interest may be refused where equitable considerations, including prior allowance of set-off and changed position, make it unjust. Demand must be factually segregated where downstream sales occurred outside the relevant local area. Case-Laws VAT and Sales Tax Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350868