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2013 (4) TMI 242 - UTTARAKHAND HIGH COURTPurchase tax credit - assessee, while manufacturing rice bran oil, was also producing de-oiled cake - Held that:- De-oil cake is only a bye-product of the main product of the assessee, namely, rice bran oil. Assessee was not attempting to manufacture the de-oiled cake, but was attempting to manufacture rice bran oil. In the process of manufacturing rice bran oil, it was also manufacturing de-oiled cake. The product manufactured by the assessee was rice bran oil and, while selling the same, it was entitled to, under the Uttarakhand VAT Act, the purchase tax credit.
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