https://www.taxtmi.com/caselaws?id=781620 Rule 41D of the Bombay Sales Tax Rules, 1959 was construed to require reduction of set-off where goods used in manufacture were linked to despatches outside the State. Furnace oil, as a consumable and not plant or machinery, did not fall within the exclusion in the second proviso, and the statutory 6% reduction under Rule 41D(3)(a) remained applicable. The Court rejected the argument that apportionment was impossible, noting that apportionment had in fact been made and no perversity was shown. The operative principle was that a fiscal set-off provision must be applied according to its text and context, and consumables with a nexus to inter-State branch transfers can attract the prescribed reduction. en-us Wed, 12 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781620 Rule 41D of the Bombay Sales Tax Rules, 1959 was construed to require reduction of set-off where goods used in manufacture were linked to despatches outside the State. Furnace oil, as a consumable and not plant or machinery, did not fall within the exclusion in the second proviso, and the statutory 6% reduction under Rule 41D(3)(a) remained applicable. The Court rejected the argument that apportionment was impossible, noting that apportionment had in fact been made and no perversity was shown. The operative principle was that a fiscal set-off provision must be applied according to its text and context, and consumables with a nexus to inter-State branch transfers can attract the prescribed reduction. Case-Laws VAT / Sales Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781620