https://www.taxtmi.com/caselaws?id=127316 A deduction or rebate for the purchase turnover of groundnuts used in manufacturing groundnut oil is available only where the corresponding oil sale forms part of taxable turnover. The rules are aimed at preventing double taxation on the same commodity, so if the oil is sold outside the State and that sale is exempt from tax under Article 286, the statutory condition for deduction under rule 18(2) is not met. The claimed deduction and rebate were therefore unavailable. en-us Thu, 25 Mar 1954 00:00:00 +0530 Thu, 07 Mar 2013 12:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127316 A deduction or rebate for the purchase turnover of groundnuts used in manufacturing groundnut oil is available only where the corresponding oil sale forms part of taxable turnover. The rules are aimed at preventing double taxation on the same commodity, so if the oil is sold outside the State and that sale is exempt from tax under Article 286, the statutory condition for deduction under rule 18(2) is not met. The claimed deduction and rebate were therefore unavailable. Case-Laws VAT and Sales Tax Thu, 25 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127316