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2021 (12) TMI 128 - MADRAS HIGH COURTSeeking permission to petitioner to set off the excess entry tax paid by the petitioner for future payment of entry tax - HELD THAT:- The petitioner is a dealer dealing with motor vehicles and he had to pay the sales tax as per the rate prevailing during the relevant point of time. The main contention on the side of the revenue for rejecting the claim of the petitioner for refund of the excess entry tax is concerned, it is based on the law declared by this Court in KHIVRAJ MOTORS LIMITED VERSUS ASSISTANT COMMISSIONER (CT) , [2010 (2) TMI 1164 - MADRAS HIGH COURT] referred by the writ Court and accordingly, they have taken a stand that the payment of sales tax and payment of entry tax are two different separate entities, and therefore, based on the claim anything made by the dealer, that he has paid excess entry tax, after set off, towards the sales tax, still if there is excess entry tax, should it be refunded or not is concerned, it need not be refunded, it can be retained by the Government. After verifying the total entry tax paid by the petitioner, for each of the assessment years referred, and the sales tax paid or set off, can be taken into account with the aid of the books of account of the petitioner, which can be submitted by him, the assessing officer can very well arrive at a figure as to what was the excess entry tax paid and it is available with the Government, and after finding out the same, the excess entry tax can very well be refunded to the petitioner. Petition disposed off.
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