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TMI Blog1995 (2) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... olding that the assessee was not entitled to set-off under section 8(1)(a) of the M.P. General Sales Tax Act, 1958, on tax-paid goods, used as raw material by him in manufacture of goods as job-work for sale by other registered dealers?" 2.. Assessee is not represented before us. We have heard learned counsel for the Revenue. 3.. The assessee is engaged in the business of cotton ginning and pressing. His main establishment is in Udaigarh and he has a branch in the name and style of M/s. Visheshwar Dayal Vasudev in Bamania. The relevant period of assessment is from April 1, 1979 to March 31, 1980. The Assistant Sales Tax Officer rejected the turnover as disclosed in the books of account on account of non-maintenance of complete manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials and did not sell the finished goods but was only doing a job-work. It is also the finding of fact that the raw materials belonged to other registered dealers and the finished products also belonged to them. It was in these circumstances that the statutory authorities and the Appellate Tribunal rejected the plea of such set-off which arises under section 8(1)(a) of the M.P. General Sales Tax Act, 1958 and rule 20-C(1)(a)(iii) of the 1959 Rules. 6.. Section 8 deals with set-off or refund of tax in respect of tax-paid goods in certain circumstances. The set-off is to be granted to registered dealers. Clause (1)(a) reads thus: "(1).................................... (a) When a registered dealer has purchased tax-paid raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... off. Condition No. (iii) reads thus: "20-C(1)(a)(iii)-The goods manufactured by using the tax-paid raw material or the tax-paid incidental goods should have been sold by the registered dealer in the State of Madhya Pradesh or in the course of inter-State trade or commerce or in the course of export out of the territory of India;'' The rule makes it clear that the manufactured goods must belong to registered dealer who claims set-off. The condition is that he should sell the same in the State of M.P. or in the course of inter-State trade or commerce or in the course of export out of territory of India. 9.. On the finding of fact that the raw materials were not purchased by the assessee and the manufactured goods did not belong to him a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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