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Set-off on furnace oil available after reducing 6% of purchase price u/r 41D(3)(a) of Bombay Sales Tax Rules
Case Law Details
- Case Name
- Borosil Glass Works Ltd. Vs Commissioner of Sales Tax and others (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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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 full set-off is ava...
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