https://www.taxtmi.com/caselaws?id=160926 Purchase-tax set-off on cotton seeds used to manufacture taxable oil cannot be apportioned merely because the manufacturing process also produces tax-free khal. The governing principle is that set-off depends on whether tax-paid goods are used to manufacture taxable goods for sale; concurrent production of another item does not, by itself, justify restricting relief. Inconsistent Tribunal treatment and refusal of full rebate required fresh reconsideration under that principle. The denial of relief was therefore unsustainable, and the assessee's claim was remitted for reconsideration. en-us Wed, 21 Mar 2001 00:00:00 +0530 Thu, 26 Dec 2013 16:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160926 Purchase-tax set-off on cotton seeds used to manufacture taxable oil cannot be apportioned merely because the manufacturing process also produces tax-free khal. The governing principle is that set-off depends on whether tax-paid goods are used to manufacture taxable goods for sale; concurrent production of another item does not, by itself, justify restricting relief. Inconsistent Tribunal treatment and refusal of full rebate required fresh reconsideration under that principle. The denial of relief was therefore unsustainable, and the assessee's claim was remitted for reconsideration. Case-Laws VAT and Sales Tax Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160926