Set-off on furnace oil available after reducing 6% of purchase price u/r 41D(3)(a) of Bombay Sales Tax Rules

Borosil Glass Works Ltd. Vs Commissioner of Sales Tax and others (Bombay High Court)

Bombay High Court held that full set-off not admissible under Rule 41D of the Bombay Sales Tax Rules, set-off available after reducing 6% of purchase price under Rule 41D(3)(a), on furnace oil used in manufacture of goods partly sold locally and partly transferred to branches outside the State.

Facts- The present petition is preferred by the petitioner mainly on the question of law that whether on the correct interpretation of Rule 41-D of Bombay Sales Tax Rules, 1959, the

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