https://www.taxtmi.com/caselaws?id=388125 VAT paid on interstate vehicle purchases may be adjusted against entry tax liability where the statutory scheme permits tax reduction or set-off, but only after transaction-wise verification of each vehicle and related payment. The Court treated the earlier view allowing such adjustment as applicable and accepted the assessee's entitlement in principle, while requiring correlation of the 141 vehicles with supporting documents before relief is granted. The assessment was therefore set aside in part and remitted for fresh consideration, with a direction that the assessee be given adequate opportunity of personal hearing before the Assessing Officer. en-us Wed, 30 Oct 2019 00:00:00 +0530 Thu, 23 Jan 2020 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388125 VAT paid on interstate vehicle purchases may be adjusted against entry tax liability where the statutory scheme permits tax reduction or set-off, but only after transaction-wise verification of each vehicle and related payment. The Court treated the earlier view allowing such adjustment as applicable and accepted the assessee's entitlement in principle, while requiring correlation of the 141 vehicles with supporting documents before relief is granted. The assessment was therefore set aside in part and remitted for fresh consideration, with a direction that the assessee be given adequate opportunity of personal hearing before the Assessing Officer. Case-Laws VAT and Sales Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388125