https://www.taxtmi.com/caselaws?id=154296 Purchased raw material fully used in manufacturing taxable goods does not lose full set-off merely because unusable remnants are later sold as scrap. Rule 41-A of the Bombay Sales Tax Rules, 1959 allows drawback or set-off where the goods specified in the schedules are used in the manufacture of taxable goods for sale, and that requirement is satisfied even if some waste remains after the manufacturing process. The sale of remnants may amount to resale under section 2(26)(iii) of the Bombay Sales Tax Act, 1959, but it does not negate the prior use of the purchased goods in manufacture. Full permissible set-off was therefore available. en-us Mon, 26 Nov 1984 00:00:00 +0530 Fri, 16 Aug 2013 18:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154296 Purchased raw material fully used in manufacturing taxable goods does not lose full set-off merely because unusable remnants are later sold as scrap. Rule 41-A of the Bombay Sales Tax Rules, 1959 allows drawback or set-off where the goods specified in the schedules are used in the manufacture of taxable goods for sale, and that requirement is satisfied even if some waste remains after the manufacturing process. The sale of remnants may amount to resale under section 2(26)(iii) of the Bombay Sales Tax Act, 1959, but it does not negate the prior use of the purchased goods in manufacture. Full permissible set-off was therefore available. Case-Laws VAT and Sales Tax Mon, 26 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154296