2018 (2) TMI 1482

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Advocate for the applicant Shri K. R. Lule, AGP for the State/respondent ORAL JUDGMENT (Per: R. K. Deshpande, J.) In all these matters, substantial questions of law are framed. However, learned counsel for the applicant submits that only one question of law needs to be addressed by this Court and it is crystalized as under : Whether the applicant is entitled to set off under Rule 41A of the B .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cloth, which is a taxfree product. In the process, two products came out namely, (1) cotton waste and (2) cotton yarn waste, which are the commodities at serial no. 22 in Schedule C and made taxable. 4. The Apex Court in the above cited decision has held that cotton mills could be said to manufacture "cotton waste" and that the cotton mills were entitled to a set-off of the entire tax paid by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X