https://www.taxtmi.com/caselaws?id=153333 Rule 42 of the Gujarat Sales Tax Rules, 1970 was construed to confine the 3% deduction in the proviso to set-off attributable to goods used in manufacturing consignment-sold goods transported and sold outside Gujarat but within India. The phrase "the aggregate of the amounts" was read in context to refer only to tax-linked relief connected with that category of goods, not to set-off arising from goods used in manufacturing goods sold locally. This construction preserves the object of the set-off scheme, avoids extending the proviso beyond its intended field, and prevents reduction of otherwise admissible relief on locally sold goods. en-us Fri, 15 Dec 1978 00:00:00 +0530 Mon, 22 Jul 2013 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153333 Rule 42 of the Gujarat Sales Tax Rules, 1970 was construed to confine the 3% deduction in the proviso to set-off attributable to goods used in manufacturing consignment-sold goods transported and sold outside Gujarat but within India. The phrase "the aggregate of the amounts" was read in context to refer only to tax-linked relief connected with that category of goods, not to set-off arising from goods used in manufacturing goods sold locally. This construction preserves the object of the set-off scheme, avoids extending the proviso beyond its intended field, and prevents reduction of otherwise admissible relief on locally sold goods. Case-Laws VAT and Sales Tax Fri, 15 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153333