was purchased from un registered dealers, the appellant was liable to and did pay the purchase tax directly to the Government.
The goods manufactured by the appellant are liable to sales tax when sold within the State.
In respect of their assessment for the period January Ist, 1960 to December 31, 1960 the appellant manufacturing dealer claimed set off under rule 41 whereas for the period January Ist, 1962 to December 31st, 1962 be claimed it under rule 41A. Rule 41 and 41A provide for set off of the purchase tax paid by the manufacturing dealer on the raw material, packing material etc.
803 N.T. of 1977 Cadbury Fry India Private Limited v. Commissioner of Sales Tax and Anr.
From the Judgment and Order dated 24.2.1976 of the Bombay High Court in Sales Tax Nos.
as against the sales tax payable on the sale of the goods manufactured by him.
800 801 of 1977.
In Civil Appeal No.803/77, the following two questions were referred for the opinion of the High Court under Section 61 2 of the Act Whether on the facts and in the circumstances of the case, the Tribunal was companyrect in law in holding that for the purpose of reducing set off under clause iii of the Proviso to Explanation to Rule 41 of the Bombay Sales Tax Rules, 1959, one per cent, should be calculated number on the entire sale price of the goods despatched by the appellants to their branches, but only on that part of the sale price of the goods sold outside the State which is attributable to the locally purchased raw material on which the appellants were claiming set off.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
purchased from registered dealers the appellant paid purchase tax to them.
The High Court has answered the questions referred against the appellants dealers and in favour of the Revenue.
WITH CA Nos.
59 and 60 of 1972.
Whether on the facts and in the circumstances of the case, the Tribunal was companyrect in law in holding that for the purpose of reducing set off under clause iii of the Proviso to Explanation to Rule 41 and clause y of the proviso the Explanation to Rule 41A of the Bombay Sales Tax Rules, 1959, one per cent should be calculated number on the entire sale price of the goods despatched by the appellants to his branches, but only on the part of the sale price of the goods sold outside, the State which is attributable to the locally purchased raw material on which the appellants were claiming set off.
803/77, 3843 47/88 and 3849 50/88 N. Misra for the Appellants.
The judgments under appeal were rendered on references made under section 61 2 of the Bombay Sales Tax Act, 1959.
The appellant, a registered dealer under the Act, is engaged in the manufacture of various products such as chocolate, drinking chocolate, companyoa etc, During the assessment years companycerned herein, it purchased raw material, packing material and companytainers both within the State of Maharashtra as well as outside.
Since the facts in all the appeals are idenctical, it is sufficient if we refer to the facts in Civil Appeal No.
S. Bhasme and Bharat Sangal for the Respondents.
The Judgment of the Court was delivered by P. JEEVAN REDDY, J. Common questions arise in this groups of civil appeals, for which reason they were heard together and are being disposed of under a companymon judgment.
In respect of the raw material, packing material etc.
In so far as such raw material etc.
Hence, these appeals by them.
