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2017 (3) TMI 1653 - HC - VAT and Sales TaxWhether the abovementioned fuels like natural gas, furnace oil, diesel oil and naphtha would come within the meaning of the expression "raw materials" "processing materials" or "consumable stores"? Held that: - the issue is covered by the decision in the case of Ami Pigment Pvt. Ltd. and Others vs. State of Gujarat [2010 (2) TMI 1068 - GAUHATI HIGH COURT], where it was held that to the extent of use of electricity for the purposes other than manufacturing activities or not connected therewith would not be considered as raw materials, processing materials or consumable stores - petition dismissed.
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