https://www.taxtmi.com/caselaws?id=771631 Tax paid on purchase of paddy could not be claimed as a benefit under Section 15(c) of the Central Sales Tax Act, 1956 in respect of rice produced from that paddy and sold in inter-State trade. The Court treated the issue as settled by an earlier Division Bench ruling and followed that precedent, holding that the claimed benefit was unavailable. The disallowance of the benefit was therefore upheld, and the revisionists were denied relief. en-us Tue, 20 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771631 Tax paid on purchase of paddy could not be claimed as a benefit under Section 15(c) of the Central Sales Tax Act, 1956 in respect of rice produced from that paddy and sold in inter-State trade. The Court treated the issue as settled by an earlier Division Bench ruling and followed that precedent, holding that the claimed benefit was unavailable. The disallowance of the benefit was therefore upheld, and the revisionists were denied relief. Case-Laws VAT / Sales Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771631