Adjustment of entry tax paid on damaged cement against VAT liability not admissible

ACC Limited Vs State of Bihar (Patna High Court) Patna High Court held that adjustment of entry tax paid on damaged cement is not admissible under the provisions of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993. Facts- The appellant manufactures and sells cement across the country through its various sales units, one of which is located in Patna and the appellant was also a registered dealer under the Bihar Value Added Tax Act, 2005. The appellant imports cement into the State from outside the State of Bihar by way of stock transfer to its depot at...