https://www.taxtmi.com/caselaws?id=350868 A conditional set-off under the second proviso to Section 3(2) of the Bihar Entry Tax Act was available only where the importer itself incurred VAT liability on sale of the imported scheduled goods. Because VAT on the relevant petroleum products was deferred until sale by oil companies to retailers or consumers, no set-off was available for sales to other oil marketing companies. The Article 14 challenge failed, as the differential treatment arose from the interaction of entry tax and VAT and did not show hostile discrimination. Restitutionary interest was declined on equitable grounds, and the demand was remitted for segregation of sales made outside the local area of Patna. 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 A conditional set-off under the second proviso to Section 3(2) of the Bihar Entry Tax Act was available only where the importer itself incurred VAT liability on sale of the imported scheduled goods. Because VAT on the relevant petroleum products was deferred until sale by oil companies to retailers or consumers, no set-off was available for sales to other oil marketing companies. The Article 14 challenge failed, as the differential treatment arose from the interaction of entry tax and VAT and did not show hostile discrimination. Restitutionary interest was declined on equitable grounds, and the demand was remitted for segregation of sales made outside the local area of Patna. Case-Laws VAT and Sales Tax Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350868