https://www.taxtmi.com/caselaws?id=166467 Separate day-to-day accounts and supporting Forms C and F established distinct inter-State purchases of seeds, manufacture of oil, and stock transfer of the resulting goods. Because the record did not support the assumption that locally purchased seeds were used in the stock-transferred oil, the basis for partial disallowance failed. Rule 131 was therefore inapplicable on these facts, and the assessee's claim to full input tax rebate was upheld without partial reduction. en-us Tue, 05 Apr 2011 00:00:00 +0530 Sun, 28 Sep 2014 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166467 Separate day-to-day accounts and supporting Forms C and F established distinct inter-State purchases of seeds, manufacture of oil, and stock transfer of the resulting goods. Because the record did not support the assumption that locally purchased seeds were used in the stock-transferred oil, the basis for partial disallowance failed. Rule 131 was therefore inapplicable on these facts, and the assessee's claim to full input tax rebate was upheld without partial reduction. Case-Laws VAT and Sales Tax Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166467