Supreme Court · 1992 INSC 48 · Decided 18 February 1992
Commissioner of Sales Tax, Bombay ETC.ETC. v. Bharat Petroleum Corporation LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 48 · [1992] 1 S.C.R. 807
- Case number
- CIVIL APPEAL No. 1031/1979
- Decided
- 18 February 1992
- Bench
- S. RANGANATHAN, V. RAMASWAMI, S.C. AGRAWAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Bombay Sales Tax Act, 1959/Bombay Sales Tax Rules, 1959: Section 42/Rules 41 and 41-A-Sales tax--Right to claim set-off-Sales tax paid on purchase of raw material used in manufacture of no11-taxable goods and taxable by-products for sale-Whether set-off would be available B c 011 the e11tire of raw materiaf-Whether pri11ciple of apponio11mellt on basis of tumover of taxable and non-taxable goods could be i11voke~Wliether raw material purchased by manufacturer­ dealer-· should be used for mam1facn1ring taxable goods only and sale of D manufactured goods should be made by
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