https://www.taxtmi.com/caselaws?id=388908 Entry tax assessment for 2015-16 was found legally unsustainable because the departmental records already reflected a refund for an earlier period as adjusted and carried forward against the later tax period. The court noted that the authorities could not treat the refund as adjusted for one purpose and then ignore that adjustment while raising a further demand on the same basis for 2015-16. The assessment order was set aside, and the consequential demand notices were quashed, with liberty to pass fresh orders in accordance with law. en-us Mon, 18 Nov 2019 00:00:00 +0530 Mon, 20 Jan 2020 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388908 Entry tax assessment for 2015-16 was found legally unsustainable because the departmental records already reflected a refund for an earlier period as adjusted and carried forward against the later tax period. The court noted that the authorities could not treat the refund as adjusted for one purpose and then ignore that adjustment while raising a further demand on the same basis for 2015-16. The assessment order was set aside, and the consequential demand notices were quashed, with liberty to pass fresh orders in accordance with law. Case-Laws VAT and Sales Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388908