https://www.taxtmi.com/caselaws?id=356061 Set-off under Rule 41A was treated as available where purchase tax had been paid under Section 13 on unginned cotton bought from unregistered dealers and the cotton was used in manufacturing taxable goods. The governing principle applied was that the set-off condition is satisfied when the purchased goods are used in manufacture for sale, even if the process also produces incidental waste or another article. On that basis, no apportionment of the purchase tax was required merely because the manufacturing process yielded more than one result, and the assessee was entitled to the set-off. en-us Fri, 09 Feb 2018 00:00:00 +0530 Sat, 24 Feb 2018 08:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356061 Set-off under Rule 41A was treated as available where purchase tax had been paid under Section 13 on unginned cotton bought from unregistered dealers and the cotton was used in manufacturing taxable goods. The governing principle applied was that the set-off condition is satisfied when the purchased goods are used in manufacture for sale, even if the process also produces incidental waste or another article. On that basis, no apportionment of the purchase tax was required merely because the manufacturing process yielded more than one result, and the assessee was entitled to the set-off. Case-Laws VAT and Sales Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356061