https://www.taxtmi.com/caselaws?id=157972 Set-off under section 8(1)(a) is available only where a registered dealer purchases tax-paid raw material, uses it in manufacture in the prescribed manner, and sells the finished goods as required by the rules; mere job-work for goods belonging to other registered dealers does not satisfy these conditions, so no set-off is allowed. An appellate authority may examine a point in detail even if the assessing authority dealt with it summarily, because the first appeal requires consideration of the matter in all its aspects; that approach is proper and does not itself give rise to a legal objection. On the facts stated, the assessee's set-off claim failed and the Revenue succeeded. en-us Wed, 15 Feb 1995 00:00:00 +0530 Mon, 14 Oct 2013 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157972 Set-off under section 8(1)(a) is available only where a registered dealer purchases tax-paid raw material, uses it in manufacture in the prescribed manner, and sells the finished goods as required by the rules; mere job-work for goods belonging to other registered dealers does not satisfy these conditions, so no set-off is allowed. An appellate authority may examine a point in detail even if the assessing authority dealt with it summarily, because the first appeal requires consideration of the matter in all its aspects; that approach is proper and does not itself give rise to a legal objection. On the facts stated, the assessee's set-off claim failed and the Revenue succeeded. Case-Laws VAT and Sales Tax Wed, 15 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157972