1990 (3) TMI 348

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....e had purchased goods after paying entry tax to the selling dealer?" 2.. The reference arises on the following facts: The applicant who is a dealer in grain was assessed to entry tax for the period November 1, 1978 to October 21, 1979 by order dated September 6, 1982. The applicant had purchased entry tax-paid goods worth Rs. 31,91,245. He has sold certain goods worth Rs. 61,80,000 in the course of inter-State trade or in the course of sales outside the State. The applicant claimed set-off under proviso (vii) of section 3(1) of the Entry Tax Act on the ground that he had purchased entry tax-paid goods and had sold some of them in the course of inter-State trade or commerce or in the course of sales outside the State. This set-off was ....

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....of such goods: Provided that no tax under this sub-section shall be levied: (i).................... (vii) in respect of goods exempted from entry tax under section 10, and if tax on the entry of any goods specified in Schedule II or Schedule III effected during any period has been paid by a dealer and subsequent to such entry the goods are disposed off in the manner described in clause (v) or clause (vi) of this proviso, the dealer shall be entitled to a set-off of the tax already paid by him in respect of such goods and such set-off shall be adjusted towards the tax payable by him for the period during which the goods were so disposed off or for any subsequent period in such manner as may be prescribed. Provided further that no....