HC allowed set-off of tax as conditions restraining set-off were prescribed under different provisio

CST & VAT: Bombay ST - Where assessee was engaged in manufacturing, selling and exporting pens and it claimed set-off in respect of export sales of pens and Tribunal held that in view of condition No. 3 contained in Annexure-I of Notification Entry A-23 issued under section 41 assessee was not entitled to set-off, since assessee had not claimed exemption from sales tax under section 41, above condition would not apply