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of <h1>Manufactured by-products qualify as goods under Rajasthan Sales Tax Act, entitling dealers to Incentive Scheme benefits.</h1> <h3>Aryan Zinc Products Versus Commercial Taxes Officer, Special II, Jodhpur</h3> The Rajasthan HC held that by-products obtained during manufacturing are considered as goods manufactured under the Rajasthan Sales Tax Act, entitling ... - The Rajasthan High Court considered whether a by-product obtained during manufacturing can be considered as goods manufactured under the Rajasthan Sales Tax Act. The court held that such by-products should be considered goods manufactured by the dealer, entitling them to benefits under the Incentive Scheme. The court set aside the Rajasthan Tax Tribunal's order and restored the Deputy Commissioner's decision.
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