https://www.taxtmi.com/caselaws?id=128407 Rule 11(1)(II) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 was treated as a relief-mechanism for computing drawback, set-off, or refund of tax already borne, not as an independent levy on exempt sales. Section 18B of the Bombay Sales Tax Act, 1953 was read as authorising rules on the circumstances and conditions for such relief. On that construction, the formula in rule 11(1)(II) merely regulated the quantum of relief for sales of manufactured or processed goods not liable to tax under section 46, and was held not to exceed the parent Act. en-us Mon, 26 Mar 1962 00:00:00 +0530 Thu, 04 Apr 2013 16:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128407 Rule 11(1)(II) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 was treated as a relief-mechanism for computing drawback, set-off, or refund of tax already borne, not as an independent levy on exempt sales. Section 18B of the Bombay Sales Tax Act, 1953 was read as authorising rules on the circumstances and conditions for such relief. On that construction, the formula in rule 11(1)(II) merely regulated the quantum of relief for sales of manufactured or processed goods not liable to tax under section 46, and was held not to exceed the parent Act. Case-Laws VAT and Sales Tax Mon, 26 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128407