https://www.taxtmi.com/caselaws?id=106276 A dealer directly subjected to a tax demand is a person aggrieved and may challenge that demand, even if the tax incidence may ultimately be passed on to another party. The Court held that the selling dealer had locus standi to maintain the writ petition. On the concessional rate issue, the Court recognised that "raw material" may include inputs consumed in manufacture if essential to the process, but it found the role of oxygen gas in steel production was not established on the existing record. Because the issue turned on disputed facts, it had to be determined by the assessing authority on evidence, and the matter was remitted accordingly. en-us Thu, 05 Mar 2009 00:00:00 +0530 Sat, 03 Dec 2022 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106276 A dealer directly subjected to a tax demand is a person aggrieved and may challenge that demand, even if the tax incidence may ultimately be passed on to another party. The Court held that the selling dealer had locus standi to maintain the writ petition. On the concessional rate issue, the Court recognised that "raw material" may include inputs consumed in manufacture if essential to the process, but it found the role of oxygen gas in steel production was not established on the existing record. Because the issue turned on disputed facts, it had to be determined by the assessing authority on evidence, and the matter was remitted accordingly. Case-Laws VAT and Sales Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106276