https://www.taxtmi.com/caselaws?id=284075 Tax-paid inputs used wholly in a composite manufacturing process qualify for full set-off when the process yields taxable goods for sale, even if it also produces another by-product or the principal product is sold by another person. The Bombay Sales Tax Act rules were applied on their plain terms, and no implied apportionment was read in to reduce relief by reference to turnover of the taxable end-product alone. Proportionate restriction was held permissible only where inputs are severable and can be linked to distinct taxable and non-taxable uses; on the facts described, that basis was absent and the full statutory set-off remained available. en-us Tue, 18 Feb 1992 00:00:00 +0530 Sat, 26 Oct 2019 10:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284075 Tax-paid inputs used wholly in a composite manufacturing process qualify for full set-off when the process yields taxable goods for sale, even if it also produces another by-product or the principal product is sold by another person. The Bombay Sales Tax Act rules were applied on their plain terms, and no implied apportionment was read in to reduce relief by reference to turnover of the taxable end-product alone. Proportionate restriction was held permissible only where inputs are severable and can be linked to distinct taxable and non-taxable uses; on the facts described, that basis was absent and the full statutory set-off remained available. Case-Laws VAT and Sales Tax Tue, 18 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284075