https://www.taxtmi.com/caselaws?id=446558 Entry tax on damaged cement could not be adjusted against VAT liability because the importer failed to prove how the goods were disposed of and did not establish any actual VAT liability arising from their sale or manufacture. The statutory set-off under the Entry Tax Act was available only when the importer satisfied the prescribed conditions, including proof of disposal where the goods were not imported for consumption, use or sale. As the claim for refund or adjustment did not meet those requirements, it failed. The related challenge to interest under the VAT Act also failed once the principal adjustment claim was rejected. en-us Thu, 30 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446558 Entry tax on damaged cement could not be adjusted against VAT liability because the importer failed to prove how the goods were disposed of and did not establish any actual VAT liability arising from their sale or manufacture. The statutory set-off under the Entry Tax Act was available only when the importer satisfied the prescribed conditions, including proof of disposal where the goods were not imported for consumption, use or sale. As the claim for refund or adjustment did not meet those requirements, it failed. The related challenge to interest under the VAT Act also failed once the principal adjustment claim was rejected. Case-Laws VAT and Sales Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446558