https://www.taxtmi.com/caselaws?id=158328 Section 8 of the M.P. General Sales Tax Act, 1958 was treated as an enabling provision that permits set-off only subject to prescribed restrictions and conditions. Rule 20-C(1)(ii) of the M.P. General Sales Tax Rules, 1959 was therefore held to be supplementary to the Act and not inconsistent with it, because the rule-making power under section 51(2)(c) authorises the State to prescribe the manner and limits of set-off. The restriction confining set-off on tax-paid raw material to goods manufactured and sold within Madhya Pradesh, in inter-State trade or commerce, or by export, was upheld as a valid condition, and set-off on sales made outside the State through commission agents was denied. en-us Mon, 11 Sep 1995 00:00:00 +0530 Mon, 21 Oct 2013 13:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158328 Section 8 of the M.P. General Sales Tax Act, 1958 was treated as an enabling provision that permits set-off only subject to prescribed restrictions and conditions. Rule 20-C(1)(ii) of the M.P. General Sales Tax Rules, 1959 was therefore held to be supplementary to the Act and not inconsistent with it, because the rule-making power under section 51(2)(c) authorises the State to prescribe the manner and limits of set-off. The restriction confining set-off on tax-paid raw material to goods manufactured and sold within Madhya Pradesh, in inter-State trade or commerce, or by export, was upheld as a valid condition, and set-off on sales made outside the State through commission agents was denied. Case-Laws VAT and Sales Tax Mon, 11 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158328