https://www.taxtmi.com/caselaws?id=159038 Under section 8(1)(a) of the Madhya Pradesh General Sales Tax Act, set-off is available where raw materials are purchased on payment of full tax and the manufactured goods are not declared tax-free under sections 10 or 12. The decisive fact was that the assessee had actually paid tax on the raw materials; the benefit could not be denied merely because tax-free raw materials might also have been available under a later notification. Exemption notifications directed to a class of dealers or an industrial unit do not, by themselves, make the manufactured goods tax-free. The earlier set-off, therefore, could not be withdrawn. en-us Wed, 31 Jan 1996 00:00:00 +0530 Wed, 13 Nov 2013 16:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159038 Under section 8(1)(a) of the Madhya Pradesh General Sales Tax Act, set-off is available where raw materials are purchased on payment of full tax and the manufactured goods are not declared tax-free under sections 10 or 12. The decisive fact was that the assessee had actually paid tax on the raw materials; the benefit could not be denied merely because tax-free raw materials might also have been available under a later notification. Exemption notifications directed to a class of dealers or an industrial unit do not, by themselves, make the manufactured goods tax-free. The earlier set-off, therefore, could not be withdrawn. Case-Laws VAT and Sales Tax Wed, 31 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159038