https://www.taxtmi.com/caselaws?id=151333 Rule 41 and rule 41A of the Bombay Sales Tax Rules, 1959 were construed to require reduction of set-off by 1 per cent with reference to the sale price of the finished goods despatched to a dealer's branch or agent outside the State and actually resold there. The explanation and proviso were read as applying to the manufactured goods themselves, not to the value of locally purchased raw materials or packing materials used in manufacture. On this construction, the computation was to be made on the full sale price of the goods so despatched, unless the rule expressly provided another allocation. en-us Tue, 24 Feb 1976 00:00:00 +0530 Tue, 04 Jun 2013 16:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151333 Rule 41 and rule 41A of the Bombay Sales Tax Rules, 1959 were construed to require reduction of set-off by 1 per cent with reference to the sale price of the finished goods despatched to a dealer's branch or agent outside the State and actually resold there. The explanation and proviso were read as applying to the manufactured goods themselves, not to the value of locally purchased raw materials or packing materials used in manufacture. On this construction, the computation was to be made on the full sale price of the goods so despatched, unless the rule expressly provided another allocation. Case-Laws VAT and Sales Tax Tue, 24 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151333