https://www.taxtmi.com/caselaws?id=164171 Rule 42-I of the Bombay Sales Tax Rules, 1959 concerned drawback, set-off or refund of purchase tax on goods used in manufacturing taxable goods. The 1992 amendment specifically included mangalsutra, while the words "for any period" were left unchanged. Applying the rule that every word in a statutory provision must be given effect and no expression treated as surplusage, the Bombay HC held that the retained temporal wording extended the benefit to an earlier assessment period. The assessee was therefore entitled to set-off of purchase tax on gold used in manufacturing mangalsutra for that prior period. en-us Thu, 15 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164171 Rule 42-I of the Bombay Sales Tax Rules, 1959 concerned drawback, set-off or refund of purchase tax on goods used in manufacturing taxable goods. The 1992 amendment specifically included mangalsutra, while the words "for any period" were left unchanged. Applying the rule that every word in a statutory provision must be given effect and no expression treated as surplusage, the Bombay HC held that the retained temporal wording extended the benefit to an earlier assessment period. The assessee was therefore entitled to set-off of purchase tax on gold used in manufacturing mangalsutra for that prior period. Case-Laws VAT and Sales Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164171