https://www.taxtmi.com/caselaws?id=254979 Rule 41D permitted drawback, set-off or refund to a registered manufacturer for purchases used in goods sold or exported. Although the pens and ball pens were treated as exempted goods under the notified entry, the assessee had not claimed exemption under Section 41 of the Bombay Sales Tax Act, 1959 for the export sales. Section 2(33) governed whether goods were taxable or tax-free, and the standard condition attached to the exemption notification could not be used to deny set-off on the basis adopted by the Tribunal. The disallowance of set-off was therefore unsustainable, and the assessee was entitled to set-off for the relevant period. en-us Tue, 14 Oct 2014 00:00:00 +0530 Tue, 22 Sep 2015 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254979 Rule 41D permitted drawback, set-off or refund to a registered manufacturer for purchases used in goods sold or exported. Although the pens and ball pens were treated as exempted goods under the notified entry, the assessee had not claimed exemption under Section 41 of the Bombay Sales Tax Act, 1959 for the export sales. Section 2(33) governed whether goods were taxable or tax-free, and the standard condition attached to the exemption notification could not be used to deny set-off on the basis adopted by the Tribunal. The disallowance of set-off was therefore unsustainable, and the assessee was entitled to set-off for the relevant period. Case-Laws VAT and Sales Tax Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254979