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The set-off available under any rule shall be reduced and shall accordingly be disallowed in part or full in the event of any of the contingencies specified below and to the extent specified. (1) If the claimant dealer has used any taxable goods as fuel, then an amount equal to three per cent (before 01/04/2007 it … Read more
In following cases set-off is non-admissible as per rule 54 of The Maharashtra Value Added Tax, Rule 2005. (b) “purchases of the High Speed Diesel Oil, Aviation Turbine Fuel(Duty paid),Aviation Turbine Fuel(Bonded),Aviation Gasoline(Duty paid),Aviation Gasonline (Bonded) and Petrol unless such motor spirits “are resold or sold in the course of inter-State trade or commerce or … Read more