https://www.taxtmi.com/caselaws?id=415362 Under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, entry tax liability is reduced to the extent of sales tax payable on the vehicle sale, and any tax paid in excess of the amount legally due may be refunded. The Madras High Court noted that the earlier view treating entry tax and sales tax as wholly separate was not decisive. It held that if excess entry tax remained after the permissible set-off, the assessing officer could determine the excess from the dealer's books of account and grant refund, subject to the dealer producing the relevant accounts for verification. en-us Wed, 08 Sep 2021 00:00:00 +0530 Sat, 04 Dec 2021 08:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415362 Under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, entry tax liability is reduced to the extent of sales tax payable on the vehicle sale, and any tax paid in excess of the amount legally due may be refunded. The Madras High Court noted that the earlier view treating entry tax and sales tax as wholly separate was not decisive. It held that if excess entry tax remained after the permissible set-off, the assessing officer could determine the excess from the dealer's books of account and grant refund, subject to the dealer producing the relevant accounts for verification. Case-Laws VAT and Sales Tax Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415362