https://www.taxtmi.com/caselaws?id=158264 Set-off under the M.P. General Sales Tax Act was available where the statutory conditions were satisfied during the relevant assessment year, even if the tax-paid goods were not used or the manufactured goods were not sold in the same quarter. The Court read the registration, specified-goods, and sale requirements in rule 20-C together and treated assessment-year compliance as decisive. The sale of empty gunny bags was also held taxable because the amended definition of business included waste material within taxable turnover, so the goods were not exempt merely by reason of their character as waste. en-us Wed, 08 Nov 1995 00:00:00 +0530 Sat, 19 Oct 2013 11:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158264 Set-off under the M.P. General Sales Tax Act was available where the statutory conditions were satisfied during the relevant assessment year, even if the tax-paid goods were not used or the manufactured goods were not sold in the same quarter. The Court read the registration, specified-goods, and sale requirements in rule 20-C together and treated assessment-year compliance as decisive. The sale of empty gunny bags was also held taxable because the amended definition of business included waste material within taxable turnover, so the goods were not exempt merely by reason of their character as waste. Case-Laws VAT and Sales Tax Wed, 08 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158264