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2008 (10) TMI 614 - KERALA HIGH COURTWhether the appellant is entitled to issue form 18 declaration for the purchase of kerosene oil used in the manufacture of titanium dioxide? Held that:- In the instant case superior kerosene oil is not used as an input in the use of production of finished product and it is not identifiable in the final product and it is just used as a fuel in the calciners as an aid in the production of finished product and therefore, would not answer the description of the expression "raw material". Thus the Commissioner of Commercial Taxes is right while clarifying that the appellant cannot use form 18 declarations for purchase of kerosene oil used as a fuel in the manufacture of titanium dioxide. Therefore, the appeal requires to be rejected and accordingly, it is rejected.
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