https://www.taxtmi.com/caselaws?id=150516 Delegated rules under the Bombay Sales Tax framework could not narrow the statutory right of set-off granted to manufacturers or processors. The rule proviso was valid only to the extent it preserved the requirement of use in manufacturing or processing of goods for sale; the part restricting relief to raw materials, processing materials, fuel, lubricants, containers or packing materials was ultra vires. Deletion of the earlier statutory proviso did not create an unrestricted entitlement for all purchases. Machinery items such as electric motors, tools, drills, switches, iron plates, angles and springs were not raw materials or processing materials in ordinary meaning, but set-off could still be available if they were used in manufacture of the specified goods for sale. en-us Thu, 12 Nov 1970 00:00:00 +0530 Fri, 17 May 2013 18:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150516 Delegated rules under the Bombay Sales Tax framework could not narrow the statutory right of set-off granted to manufacturers or processors. The rule proviso was valid only to the extent it preserved the requirement of use in manufacturing or processing of goods for sale; the part restricting relief to raw materials, processing materials, fuel, lubricants, containers or packing materials was ultra vires. Deletion of the earlier statutory proviso did not create an unrestricted entitlement for all purchases. Machinery items such as electric motors, tools, drills, switches, iron plates, angles and springs were not raw materials or processing materials in ordinary meaning, but set-off could still be available if they were used in manufacture of the specified goods for sale. Case-Laws VAT and Sales Tax Thu, 12 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150516