https://www.taxtmi.com/caselaws?id=151238 Rule 41 of the Bombay Sales Tax Rules, 1959 was construed as allowing a manufacturing dealer only the aggregate of the separate drawback, set-off or refund amounts specifically admissible under the rule. The first proviso to the explanation was treated as an integrated condition governing the defined class of sales through the dealer's branch or agent outside the State but within India, so the reduction under clause (iii) had to be made only against the relief attributable to those goods. The rule did not permit an adverse balance under one head to be transferred against set-off available under another head, or to achieve indirect recovery of Central sales tax foregone by the State. en-us Thu, 12 Feb 1976 00:00:00 +0530 Mon, 03 Jun 2013 09:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151238 Rule 41 of the Bombay Sales Tax Rules, 1959 was construed as allowing a manufacturing dealer only the aggregate of the separate drawback, set-off or refund amounts specifically admissible under the rule. The first proviso to the explanation was treated as an integrated condition governing the defined class of sales through the dealer's branch or agent outside the State but within India, so the reduction under clause (iii) had to be made only against the relief attributable to those goods. The rule did not permit an adverse balance under one head to be transferred against set-off available under another head, or to achieve indirect recovery of Central sales tax foregone by the State. Case-Laws VAT and Sales Tax Thu, 12 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151238