https://www.taxtmi.com/caselaws?id=759445 The Madras HC dealt with belated entry tax returns under the Tamil Nadu entry tax rules and directed condonation of delay so the assessing authority could complete assessment in accordance with law. On set-off under Section 4 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, the benefit was treated as conditional: VAT paid could be adjusted only if the assessee established that the VAT and entry tax related to the same motor vehicles on a one-to-one nexus basis, after the respective liabilities had crystallized. The set-off claim was therefore left open for consideration after assessment and proof of nexus. en-us Mon, 09 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759445 The Madras HC dealt with belated entry tax returns under the Tamil Nadu entry tax rules and directed condonation of delay so the assessing authority could complete assessment in accordance with law. On set-off under Section 4 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, the benefit was treated as conditional: VAT paid could be adjusted only if the assessee established that the VAT and entry tax related to the same motor vehicles on a one-to-one nexus basis, after the respective liabilities had crystallized. The set-off claim was therefore left open for consideration after assessment and proof of nexus. Case-Laws VAT / Sales Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759445