https://www.taxtmi.com/caselaws?id=444296 Where cotton seed was used as raw material in a composite manufacturing process yielding oil, oil-cake and residue, rebate of tax under the Haryana sales tax adjustment provisions could not be reduced merely because part of the output was tax-free. The Court applied the earlier interpretation of section 15A read with rule 24A and held that, once the entire raw material is consumed in manufacture, the rebate is available on the full tax paid and no proportional apportionment is required on the basis of exempt final products. The excess tax paid at the first stage was therefore refundable, and the reference was answered for the assessee. en-us Thu, 21 Sep 2023 00:00:00 +0530 Thu, 12 Oct 2023 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444296 Where cotton seed was used as raw material in a composite manufacturing process yielding oil, oil-cake and residue, rebate of tax under the Haryana sales tax adjustment provisions could not be reduced merely because part of the output was tax-free. The Court applied the earlier interpretation of section 15A read with rule 24A and held that, once the entire raw material is consumed in manufacture, the rebate is available on the full tax paid and no proportional apportionment is required on the basis of exempt final products. The excess tax paid at the first stage was therefore refundable, and the reference was answered for the assessee. Case-Laws VAT and Sales Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444296