Tax paid on cement used for constructing staff quarter's couldn't be set off under Bombay Sales Tax

CST & VAT : Maharashtra VAT - Where assessee, a manufacturer, had purchased cement, which was used for construction of staff quarters, and had also purchased scientific equipments and other materials, which were used for research and development of existing product and a new product, assessee was not entitled to set-off under rule 41D of tax paid on purchases of above goods