https://www.taxtmi.com/caselaws?id=424452 Concurrent findings that the assessee failed to substantiate the claimed sales tax set off with purchase invoices or other supporting documents were not shown to be perverse, so the High Court declined to interfere in revision. The Tribunal's reliance on industrial policy precedent was held inapplicable because the dispute concerned operation of the set off provisions in the sales tax rate chart, not any separate exemption or deferment benefit. The denial of set off for consumables was therefore upheld against the assessee and in favour of the Revenue. en-us Tue, 28 Jun 2022 00:00:00 +0530 Fri, 01 Jul 2022 09:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424452 Concurrent findings that the assessee failed to substantiate the claimed sales tax set off with purchase invoices or other supporting documents were not shown to be perverse, so the High Court declined to interfere in revision. The Tribunal's reliance on industrial policy precedent was held inapplicable because the dispute concerned operation of the set off provisions in the sales tax rate chart, not any separate exemption or deferment benefit. The denial of set off for consumables was therefore upheld against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 28 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424452