https://www.taxtmi.com/caselaws?id=160926 Purchase tax set-off on cotton seeds used to manufacture oil depends on whether the tax-paid goods are employed in producing taxable goods for sale. The emergence of a tax-free by-product, such as khal, does not by itself justify apportionment or denial of full rebate. The article notes that inconsistent tribunal approaches were found unsustainable in light of the Supreme Court's principle, and the matter required fresh reconsideration under that standard. The refusal of relief was therefore not supportable on the existing order. 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 oil depends on whether the tax-paid goods are employed in producing taxable goods for sale. The emergence of a tax-free by-product, such as khal, does not by itself justify apportionment or denial of full rebate. The article notes that inconsistent tribunal approaches were found unsustainable in light of the Supreme Court's principle, and the matter required fresh reconsideration under that standard. The refusal of relief was therefore not supportable on the existing order. Case-Laws VAT and Sales Tax Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160926