https://www.taxtmi.com/caselaws?id=153269 Rule 42-A of the Gujarat Sales Tax Rules was construed purposively as an incentive for certified new industries, so the set-off for tax paid on raw materials used in manufacture was not confined to goods sold within the State. The ordinary statutory meaning of "sale" yielded to the scheme, object and structure of the rule, which contained no express situs restriction. On that basis, full set-off remained available even where finished goods were sold outside the State, and the purchase tax levy and consequential penalty were unsustainable once the full set-off applied. en-us Fri, 05 Mar 1982 00:00:00 +0530 Sat, 20 Jul 2013 16:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153269 Rule 42-A of the Gujarat Sales Tax Rules was construed purposively as an incentive for certified new industries, so the set-off for tax paid on raw materials used in manufacture was not confined to goods sold within the State. The ordinary statutory meaning of "sale" yielded to the scheme, object and structure of the rule, which contained no express situs restriction. On that basis, full set-off remained available even where finished goods were sold outside the State, and the purchase tax levy and consequential penalty were unsustainable once the full set-off applied. Case-Laws VAT and Sales Tax Fri, 05 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153269