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2014 (4) TMI 448 - HC - VAT and Sales TaxConcessional Rate of Taxation - purchase of diesel and lubricants used for power generation in the DG Set - u/s 10(3) or 10(1) of the Rajasthan Sales Tax Act, 1994 – Held that:- Decision in Commercial Taxation Officer, Udaipur Vs. Rajasthan Taxchem Ltd. [2007 (1) TMI 187 - SUPREME COURT OF INDIA] followed - the diesel and lubricant is used to generate electricity through DG sets which is used for the purpose of manufacturing yarn -as diesel is specifically and intentionally included in the definition of raw material u/s 2 (34) by the legislature, the question that whether it is directly or indirectly used in the process of manufacture is irrelevant – Decided against Revenue.
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