TaxTMI 
TaxTMI 
1981 (2) TMI 216
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...., and are registered as a dealer under the Bombay Sales Tax Act, 1959. During the period 1st April, 1964, to 31st December, 1964, as also during the period 1st January, 1965, to 31st December, 1965, the respondents purchased certain machinery. The vendors of this machinery collected from the respondents the tax which was to be paid by them in respect of these sales of machinery. In their assessmen....
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....the instance of the Commissioner of Sales Tax the Tribunal has referred to this Court under section 61(1) of the said Act the following question in each of these two references: "Whether, on a proper construction of rule 41-A of the Bombay Sales Tax Rules, 1959, the respondents are entitled to the full amount of set-off of taxes paid on the purchases of machinery, claimed by them, even though the....
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....f Schedule E to the said Act. Again admittedly, they were used for manufacture within the State of Maharashtra, and all the goods which were manufactured were admittedly taxable goods for sale. The only controversy is with respect to whether the goods so manufactured should be goods manufactured for sale by the purchasing dealer himself or whether they could be manufactured on behalf of others fo....