https://www.taxtmi.com/caselaws?id=472220 Clause 2(vi) of the Industrial Incentive Policy, 2006 confines the 80% reimbursement to admitted VAT actually deposited with the Government under the Bihar VAT regime. Entry Tax remains a separate statutory levy; its set-off against later VAT liability reduces VAT payable but does not treat Entry Tax as VAT paid. Requirements to disclose Central Sales Tax and Entry Tax in the passbook restrict reimbursement to VAT declared through self-assessment and exclude assessment additions. Central Sales Tax and Entry Tax therefore do not qualify for the incentive. en-us Tue, 06 Aug 2024 00:00:00 +0530 Mon, 05 Oct 2026 12:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472220 Clause 2(vi) of the Industrial Incentive Policy, 2006 confines the 80% reimbursement to admitted VAT actually deposited with the Government under the Bihar VAT regime. Entry Tax remains a separate statutory levy; its set-off against later VAT liability reduces VAT payable but does not treat Entry Tax as VAT paid. Requirements to disclose Central Sales Tax and Entry Tax in the passbook restrict reimbursement to VAT declared through self-assessment and exclude assessment additions. Central Sales Tax and Entry Tax therefore do not qualify for the incentive. Case-Laws VAT / Sales Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472220