https://www.taxtmi.com/caselaws?id=103490 Rule 41 and rule 41A of the Bombay Sales Tax Rules, 1959 were construed to require the one per cent reduction in set-off to be computed on the full sale price of finished goods despatched to out-of-State branches, not on a proportionate value of locally purchased raw material. The rules were treated as regulating the scope of a statutory concession, and the limitation was upheld as a valid condition of the benefit. The challenge that the mechanism amounted to tax on outside-State purchases or sales was rejected because the provision imposed no levy and only controlled the extent of set-off. The Revenue's interpretation was upheld. en-us Thu, 30 Jul 1992 00:00:00 +0530 Mon, 28 Jul 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103490 Rule 41 and rule 41A of the Bombay Sales Tax Rules, 1959 were construed to require the one per cent reduction in set-off to be computed on the full sale price of finished goods despatched to out-of-State branches, not on a proportionate value of locally purchased raw material. The rules were treated as regulating the scope of a statutory concession, and the limitation was upheld as a valid condition of the benefit. The challenge that the mechanism amounted to tax on outside-State purchases or sales was rejected because the provision imposed no levy and only controlled the extent of set-off. The Revenue's interpretation was upheld. Case-Laws VAT and Sales Tax Thu, 30 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103490