https://www.taxtmi.com/caselaws?id=263042 The High Court held that a manufacturer is entitled to claim the benefit of set-off on the total tax paid on the purchase of raw material without any apportionment, even if a by-product is produced during the manufacturing process. The court emphasized that the principle of proportionate liability is unsustainable in such cases. Consequently, the court allowed the appeal, quashed the impugned order imposing liability, and directed the refund of the tax paid and refundable amount to the appellant within six months. This decision reaffirmed the manufacturer's right to the full set-off on tax paid on raw material. en-us Mon, 03 Mar 2014 00:00:00 +0530 Tue, 25 Aug 2015 17:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263042 The High Court held that a manufacturer is entitled to claim the benefit of set-off on the total tax paid on the purchase of raw material without any apportionment, even if a by-product is produced during the manufacturing process. The court emphasized that the principle of proportionate liability is unsustainable in such cases. Consequently, the court allowed the appeal, quashed the impugned order imposing liability, and directed the refund of the tax paid and refundable amount to the appellant within six months. This decision reaffirmed the manufacturer's right to the full set-off on tax paid on raw material. Case-Laws VAT and Sales Tax Mon, 03 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263042