https://www.taxtmi.com/caselaws?id=164375 Separate manufacturing divisions with distinct products and separate accounts were required to have their turnover and tax rebate computed division-wise under section 15A of the Haryana General Sales Tax Act, 1973 read with rules 24A and 24B of the Haryana General Sales Tax Rules, 1975, where the input goods used in each division were clearly identifiable with the corresponding output. Clubbing the turnovers would distort the rebate calculation and create cross-subsidisation, so a segregated and pro rata computation was justified. The court answered the issue against the assessee and upheld separate computation of rebate and tax liability. en-us Thu, 01 Apr 2010 00:00:00 +0530 Mon, 13 Oct 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164375 Separate manufacturing divisions with distinct products and separate accounts were required to have their turnover and tax rebate computed division-wise under section 15A of the Haryana General Sales Tax Act, 1973 read with rules 24A and 24B of the Haryana General Sales Tax Rules, 1975, where the input goods used in each division were clearly identifiable with the corresponding output. Clubbing the turnovers would distort the rebate calculation and create cross-subsidisation, so a segregated and pro rata computation was justified. The court answered the issue against the assessee and upheld separate computation of rebate and tax liability. Case-Laws VAT and Sales Tax Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164375