https://www.taxtmi.com/caselaws?id=144088 A registered dealer's set-off under section 18B(2) of the Bombay Sales Tax Act, 1953 is confined to adjustment against sales tax actually payable on the manufactured goods under section 8. The statutory relief is not an independent refund of tax on raw materials or inputs. Where the manufactured goods attract a nil rate and no sales tax is payable, there is no tax liability against which the set-off can operate. The amendment to section 18B did not remove this condition, because the scheme still limits set-off to cases where sales tax is payable. en-us Sat, 14 Nov 1964 00:00:00 +0530 Fri, 19 Apr 2013 13:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144088 A registered dealer's set-off under section 18B(2) of the Bombay Sales Tax Act, 1953 is confined to adjustment against sales tax actually payable on the manufactured goods under section 8. The statutory relief is not an independent refund of tax on raw materials or inputs. Where the manufactured goods attract a nil rate and no sales tax is payable, there is no tax liability against which the set-off can operate. The amendment to section 18B did not remove this condition, because the scheme still limits set-off to cases where sales tax is payable. Case-Laws VAT and Sales Tax Sat, 14 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144088