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TMI Blog1997 (2) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... at has not been done. We find it too late in the day to remand the matter for such a finding and, therefore, must reject the appeal in so far as it relates to this point without referring to any of the other contentions that have been raised on behalf of the respondents. Having regard to the terms in which the notification has been worded, we are inclined to agree. The notification does not permit the dealer only "to adjust the amount of tax paid within Bihar on the purchase of raw materials". It permits him "to adjust the amount of tax paid on the purchase of raw materials. There is no limitation which calls for adjustment only if tax has been paid in Bihar on the purchase of raw materials - Civil Appeal No. 807 of 1997, - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed. Explanation.-(1) Pellets and mash concentrates for cattle; (2) Pig mash and pellet; (3) Poultry mash and pellets for layers, growers, chicks and broilers; (4) Poultry feed concentrate." This amendment was to have retrospective effect from 26th December, 1977. 4.. It is contended on behalf of the appellant-State that by reason of the said amendment exemption under Notification No. 14547 is available only to such cattle feed and poultry feed as meets the description contained in the explanation quoted above; that, therefore, the respondents are not entitled to the said exemption and must pay tax on sales of khalli with effect from 26th December, 1977. 5.. It would appear that a point that goes to the root of the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods manufactured must be for sale within Bihar, there was no such geographical limitation with regard to purchase or payment of tax on purchase of raw materials. It, therefore, held that if the dealer was able to establish that he had paid tax on the purchase of raw materials, wherever it be, he would be entitled to claim set-off under the said notification if the goods that were manufactured were for sale in Bihar. 8.. Having regard to the terms in which the notification has been worded, we are inclined to agree. The notification does not permit the dealer only "to adjust the amount of tax paid within Bihar on the purchase of raw materials". It permits him "to adjust the amount of tax paid on the purchase of raw materials. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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