https://www.taxtmi.com/caselaws?id=83923 Rules 41 and 41A of the Bombay Sales Tax Rules were construed as granting full set-off where tax-paid raw materials were used in a composite manufacturing process yielding taxable goods, even if the process also produced another product or by-product. The Court rejected any implied apportionment formula based on turnover or by-product value and held that relief could not be curtailed unless the rules expressly so provided. It also rejected the argument that the taxable goods had to be sold by the same manufacturer. Full set-off was therefore available on the purchases used in manufacture. en-us Tue, 18 Feb 1992 00:00:00 +0530 Tue, 09 Dec 2025 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83923 Rules 41 and 41A of the Bombay Sales Tax Rules were construed as granting full set-off where tax-paid raw materials were used in a composite manufacturing process yielding taxable goods, even if the process also produced another product or by-product. The Court rejected any implied apportionment formula based on turnover or by-product value and held that relief could not be curtailed unless the rules expressly so provided. It also rejected the argument that the taxable goods had to be sold by the same manufacturer. Full set-off was therefore available on the purchases used in manufacture. Case-Laws VAT / Sales Tax Tue, 18 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83923