Generator fuel qualifies for concessional purchase under Central Sales Tax rules when used in manufacturing power supply.

Diesel or other fuel used to run a generator set falls within the scope of rule 13 read with section 8(3)(b) of the Central Sales Tax Act, because fuel for generation of electricity or other power is treated as goods used in manufacture or processing of goods for sale. The court aligned this with the consistent view that generator fuel forms part of the manufacturing process, so it may be included in the registration certificate for concessional purchase.

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Issues: Whether diesel or other fuel used for running a generator set could be included in the registration certificate for concessional purchase under section 8(3)(b) of the Central Sales Tax Act, 1956 read with rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957.

Analysis: Rule 13 permits purchase of specified goods, including fuel and lubricants, for use in the manufacture or processing of goods for sale and also for use in the generation or distribution of electricity or any other form of power. The disputed fuel was meant for running a generator, and such use falls within the statutory language. The Court also noted the consistent view that fuel used for generator sets forms part of the manufacturing process and supports the same interpretation under the Central Sales Tax framework.

Conclusion: Diesel or other fuel used for running a generator set is covered by the statutory scheme and can be included for the purpose of concessional treatment under section 8(3)(b) read with rule 13.

Ratio Decidendi: Fuel used in generating power for manufacturing activity falls within the expression of goods intended for use in the manufacture or processing of goods for sale under the Central Sales Tax provisions.

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