https://www.taxtmi.com/caselaws?id=411963 Where entry tax paid under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 was adjusted against sales tax liability and an excess balance remained, Section 11 authorised refund of that excess amount. The competing view that refund was confined only to excess paid under the entry tax levy itself was rejected because binding Division Bench authority had already held that an unadjusted excess after set-off remains refundable. The rejection orders were therefore unsustainable, and refund was directed. en-us Thu, 19 Aug 2021 00:00:00 +0530 Tue, 07 Sep 2021 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411963 Where entry tax paid under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 was adjusted against sales tax liability and an excess balance remained, Section 11 authorised refund of that excess amount. The competing view that refund was confined only to excess paid under the entry tax levy itself was rejected because binding Division Bench authority had already held that an unadjusted excess after set-off remains refundable. The rejection orders were therefore unsustainable, and refund was directed. Case-Laws VAT and Sales Tax Thu, 19 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411963