https://www.taxtmi.com/caselaws?id=151572 Rule 41(e) of the Bombay Sales Tax Rules was construed as an additional relief provision, not one limited to goods used in manufacture for sale by the dealer himself. Because the clause did not use restrictive words found elsewhere in the Act and Rules, the court treated the omission as deliberate and held that drawback, set-off or refund remained available where purchased goods were used in a manufacturing process producing taxable goods for sale, even if the goods were sold by others. The same reasoning also supported full set-off where one process yielded both kerosene and acid sludge; no apportionment was required merely because kerosene was tax-free for part of the period. en-us Thu, 24 Nov 1977 00:00:00 +0530 Fri, 07 Jun 2013 15:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151572 Rule 41(e) of the Bombay Sales Tax Rules was construed as an additional relief provision, not one limited to goods used in manufacture for sale by the dealer himself. Because the clause did not use restrictive words found elsewhere in the Act and Rules, the court treated the omission as deliberate and held that drawback, set-off or refund remained available where purchased goods were used in a manufacturing process producing taxable goods for sale, even if the goods were sold by others. The same reasoning also supported full set-off where one process yielded both kerosene and acid sludge; no apportionment was required merely because kerosene was tax-free for part of the period. Case-Laws VAT and Sales Tax Thu, 24 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151572