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2019 (11) TMI 374 - HC - VAT and Sales TaxEntry tax - Adjustment of entry tax not paid with the VAT paid - sale of motor vehicles - Entry tax not paid - "C" declaration form under the provisions of Section 8(4) of the Central Sales Tax Act, 1956 - whether the petitioner, though not paid the entry tax, is entitled to adjust the same on the VAT paid by them at the rate of 14.5%? - HELD THAT:- There is no dispute to the fact that the VAT liability is 14.5% and the entry tax liability is 12.5%. The question as to whether the adjustment can be made even though such entry tax was not paid, has already been considered by this Court in KASI AND SETHU VERSUS DEPUTY COMMERCIAL TAX OFFICER (DG-CTO), KUMBAKONAM AND ANOTHER [2002 (12) TMI 573 - MADRAS HIGH COURT], wherein the learned Single Judge after allowing the writ petition and quashing the impugned proceedings therein, granted liberty to the first respondent therein to set off the general sales tax already paid by the petitioner as against the entry tax payable for the vehicles concerned and to issue appropriate orders. Therefore, this Court is of the view that by applying Kasi and Sethu case, the Assessing Officer has to make adjustment towards the liability of the entry tax at the rate out of the amount already paid by the petitioner towards VAT - When such adjustment has to be made only after making correlation exercise, since the vehicles involved in this case is numbering 141, needless to say that the petitioner has to place all the material documents before the Assessing Officer to redo the exercise based on the materials so placed. The matter is remitted back to the Assessing Officer to redo the assessment after making necessary correlation in the light of the observation made in Kasi and Sethu case - petition allowed by way of remand.
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