9911796707
TMI Blog1981 (2) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. 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 assessment for these two periods the respondents were allowed by the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred 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 said machinery is used partly in the manufacture of taxable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 for sale by those others. This point is already concluded by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de on 15th January, 1976, in rule 41-A(1), before the purchasing dealer becomes entitled to a setoff under the said rule 41-A the goods manufactured have to be sold by him. In the result, we answer the question submitted to us in each of these two references in the affirmative, that is, in favour of the assessees and against the department. The applicant will pay to the respondents the costs of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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