https://www.taxtmi.com/caselaws?id=156958 Preparation of butter from purchased cream was treated as excluded from manufacture under the Bombay Sales Tax Act and Rules, so the goods could qualify as resale for set-off purposes under Rule 43 and the statutory resale definition. The single-point levy scheme and the purpose of avoiding double taxation supported allowance of drawback or set-off on tax paid at purchase. The revisional power under section 57 could not be used after the prescribed five-year period to disturb set-off already granted in final assessment orders, so revision was barred to that extent. en-us Thu, 25 Feb 1993 00:00:00 +0530 Thu, 26 Sep 2013 16:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156958 Preparation of butter from purchased cream was treated as excluded from manufacture under the Bombay Sales Tax Act and Rules, so the goods could qualify as resale for set-off purposes under Rule 43 and the statutory resale definition. The single-point levy scheme and the purpose of avoiding double taxation supported allowance of drawback or set-off on tax paid at purchase. The revisional power under section 57 could not be used after the prescribed five-year period to disturb set-off already granted in final assessment orders, so revision was barred to that extent. Case-Laws VAT and Sales Tax Thu, 25 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156958