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TMI Blog2023 (1) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee was dismissed. 3. The assessee before this Court is a registered dealer under the U.P. Value Added Tax Act, 2008 (hereinafter referred as the 'Act of 2008'). He is engaged in the business of manufacture of M.S. Ingot, C.I. Castings etc. The dispute is of the year 2005-06. The assessee had claimed set off in respect of raw material used in the manufacturing of M.S. Ingot for the relevant assessment year, which was rejected by the Assessing Authority vide order dated 29.08.2008. Against the said order, a first appeal was preferred before the Joint Commissioner (Appeals), which was also rejected vide order dated 17.01.2009 and the said order was confirmed by the Tribunal by the order impugned herein. Hence, present r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em Ltd. 2007 UPTC 453, Division Bench of this Court in case of Shree Bhawani Paper Mills Ltd. Vs. State of U.P. & another, (2015) 29 VLJ 119 and a judgment of coordinate Bench of this Court in case of M/s. Rathi Industries Ltd. Gautam Budh Nagar Vs. Commissioner of Trade Tax, 2007 UPTC 296. 7. Per contra, Sri Rishi Kumar, learned Standing Counsel, has submitted that the Assessing Authority had rightly rejected the claim for set off for the use of natural gas as it is not a raw material in manufacture of M.S. Ingot. According to him, Section 4-BB is clear to the extent that a set off can only be granted only on the raw material or packaging material used by a dealer in manufacture and natural gas is not used as a material for manufacture. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is used for the manufacture of notified goods as mentioned in Section 4-B(2) of the U.P. Trade Tax Act. It may be noted that Section 4-b(2) does not mention that the goods referred to in sub-section (1) should be used directly for the manufacture of the notified goods. It is a settled principle of interpretation that ordinarily its words should not be added or deleted in a statute and instead the statute should be read as it is. This is the literal or grammatical principle of interpretation, which is applied with greater force in taxing statutes than in other statutes." 10. Relying upon the judgment of Apex Court the Division Bench of this Court while it was considering the provisions of Section 4-B (2) of the Act of 1948 wherein it was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial. 13. In the present case, the natural gas purchased by a dealer from GAIL whether comes under the purview of word 'raw material' or not. In Shree Bhawani Paper Mills Ltd. (Supra) the Division Bench had held the diesel oil to be raw material used for running the generator for production of electricity. 14. In Rajasthan Taxchem Ltd. (Supra) the Apex Court while considering whether the diesel used in running of the generator was also a raw material or not, held that the assessee was entitled to the relief as provided under Rajasthan Sales Tax Act for concessional rate of taxes. 15. Iron steel has been notified by the State Government by notification dated 22.05.1998 to be notified goods under Section 4-BB of the Act of 1948. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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