JUDGMENT

Rajendra Babu, CJI.-

Civil Appeal No. 1153 of 1998

The assessees are engaged in the manufacture of motor vehicle chassis and spare parts. The assessees claimed certain set off in respect of sales tax payable by them for the period from 1st April 1982 to 31st March 1983 invoking the benefit available under rules 41D and 41E framed under the Bombay Sales Tax, 1959 [for short the Act ]. The set off claimed by the assessees was in terms of Rule 41D and 41E read with Rule 44D framed under Section 42 of the Act which enables a draw back, set-off or refund of the whole or any part of the tax in such circumstances and subject to such conditions as may be specified in respect of tax paid or levied or leviable in respect of any earlier sale or purchase of goods under the Act or any earlier law to be granted to the purchasing dealer. Rule 41D enables draw back, set-off or refund of tax paid by the manufacturers in respect of certain purchases made by claimant dealer. It lays down that in assessing the tax payable in respect of any period by a registered dealer who manufactures taxable goods for sale or export, the Commissioner shall, in respect of purchases made by such dealer on or af