https://www.taxtmi.com/caselaws?id=148533 Deduction for a registered manufacturer of groundnut oil and cake under rule 25 of the Andhra Pradesh General Sales Tax Rules, 1957 depends on strict satisfaction of the statutory conditions: the sale of oil must form part of total turnover and tax must be paid on that sale, tax must also have been paid on the relevant purchase of groundnut or kernel, and the dealer must prove entitlement from its accounts. Earlier consent-based decisions did not lay down binding principles on rebate. Exact one-to-one correlation between particular inputs and sales is unnecessary where the rule itself provides a formula for working out the deductible quantity, and the lesser quantity shown by the rule and accounts is taken. en-us Mon, 25 Mar 1968 00:00:00 +0530 Mon, 29 Apr 2013 16:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148533 Deduction for a registered manufacturer of groundnut oil and cake under rule 25 of the Andhra Pradesh General Sales Tax Rules, 1957 depends on strict satisfaction of the statutory conditions: the sale of oil must form part of total turnover and tax must be paid on that sale, tax must also have been paid on the relevant purchase of groundnut or kernel, and the dealer must prove entitlement from its accounts. Earlier consent-based decisions did not lay down binding principles on rebate. Exact one-to-one correlation between particular inputs and sales is unnecessary where the rule itself provides a formula for working out the deductible quantity, and the lesser quantity shown by the rule and accounts is taken. Case-Laws VAT and Sales Tax Mon, 25 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148533