https://www.taxtmi.com/caselaws?id=448111 Entry tax paid on goods sold to the Canteen Stores Department may be relevant for set-off against sales tax liability where the statute reduces liability under the general sales tax law to the extent of entry tax paid; exemption from sales tax does not by itself negate the underlying liability for that purpose, and revenue neutrality was a material consideration that had to be examined. The limitation objection also failed: the sales tax machinery applied according to the statute, original assessments were governed by Rule 4, reassessments of escaped turnover by Section 16, and time spent in litigation over the validity of the levy could be excluded. The assessment orders were therefore set aside for fresh consideration on set-off and revenue neutrality. en-us Mon, 11 Dec 2023 00:00:00 +0530 Fri, 12 Jan 2024 08:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448111 Entry tax paid on goods sold to the Canteen Stores Department may be relevant for set-off against sales tax liability where the statute reduces liability under the general sales tax law to the extent of entry tax paid; exemption from sales tax does not by itself negate the underlying liability for that purpose, and revenue neutrality was a material consideration that had to be examined. The limitation objection also failed: the sales tax machinery applied according to the statute, original assessments were governed by Rule 4, reassessments of escaped turnover by Section 16, and time spent in litigation over the validity of the levy could be excluded. The assessment orders were therefore set aside for fresh consideration on set-off and revenue neutrality. Case-Laws VAT and Sales Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448111