https://www.taxtmi.com/caselaws?id=153085 Rule 41-A of the Bombay Sales Tax Rules, 1959 was construed to allow full set-off on machinery used in Maharashtra to manufacture taxable goods for sale, even where part of the machinery's use was for job-work manufacturing for others. The court applied an earlier interpretation of materially similar language and held that the benefit was not limited to goods sold by the purchasing dealer himself at the relevant time. The later amendment requiring sale by the dealer was treated as a change in the rule, not a statement of the prior position. On that basis, the assessees were entitled to the full set-off claimed. en-us Fri, 27 Feb 1981 00:00:00 +0530 Wed, 17 Jul 2013 12:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153085 Rule 41-A of the Bombay Sales Tax Rules, 1959 was construed to allow full set-off on machinery used in Maharashtra to manufacture taxable goods for sale, even where part of the machinery's use was for job-work manufacturing for others. The court applied an earlier interpretation of materially similar language and held that the benefit was not limited to goods sold by the purchasing dealer himself at the relevant time. The later amendment requiring sale by the dealer was treated as a change in the rule, not a statement of the prior position. On that basis, the assessees were entitled to the full set-off claimed. Case-Laws VAT and Sales Tax Fri, 27 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153085