https://www.taxtmi.com/caselaws?id=267451 Set-off under Rule 41D of the Bombay Sales Tax Rules, 1959 is confined to specified goods used within the State in the manufacture of goods for sale or export, or in packing such goods. Cement used substantially for staff quarters and other construction, rather than directly in manufacture, did not satisfy the rule's conditions, so the set-off was disallowed. Scientific equipment and materials purchased for research and development also fell outside the rule's plain language, and a prior erroneous allowance in another matter could not justify similar relief. The disallowances of set-off were therefore sustained. en-us Tue, 10 Feb 2015 00:00:00 +0530 Fri, 06 Nov 2015 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267451 Set-off under Rule 41D of the Bombay Sales Tax Rules, 1959 is confined to specified goods used within the State in the manufacture of goods for sale or export, or in packing such goods. Cement used substantially for staff quarters and other construction, rather than directly in manufacture, did not satisfy the rule's conditions, so the set-off was disallowed. Scientific equipment and materials purchased for research and development also fell outside the rule's plain language, and a prior erroneous allowance in another matter could not justify similar relief. The disallowances of set-off were therefore sustained. Case-Laws VAT and Sales Tax Tue, 10 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267451