1995 (1) TMI 326 - HC - VAT and Sales Tax

Summary

The State of Madhya Pradesh filed an application under section 44(2) of the M.P. General Sales Tax Act, 1958 to direct the Appellate Tribunal to make a reference on the question of law regarding set-off of surcharge from sales tax liability under rule 20-A. The Board of Revenue held that set-off can be allowed under rule 20-A of the Rules, even though the statutory provision for set-off was deleted. The High Court directed the Board of Revenue to make a reference on the question of law regarding the entitlement to claim set-off of surcharge amount from sales tax dues under rule 20-A. The petition was allowed.