Excess tax could be set off against deficient CST if CST collection was mistakenly deposited as Stat

CST & VAT : CST - Where assessee was registered under Central Sales Tax Act as well as West Bengal Sales Tax Act and it made sales under both Acts and by mistake it had deposited a part of central sales tax collection as sales tax under State Act, assessee was granted permission for set off or adjustment of excess payment of State sales tax against deficit of central sales tax