2017 (3) TMI 1653

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..... 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. - SPECIAL CIVIL APPLICATION NO. 4687 of 2017 With SPECIAL CIVIL APPLICATION NO. .....

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..... et aside the order passed by the Revisional Authority by holding that use of LDO, as fuel by the respondent, in manufacture of M.S. Patta Patti were processing material or consumable stores and therefore, the respondent claimed and assessing Authority rightly allowed the set off under Rule 42, for the tax paid on purchase of the said material. [3.0] We have heard Shri Hardik Vora, learned Assis .....

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