https://www.taxtmi.com/caselaws?id=155211 Destruction of valuable by-product stock must be established by cogent evidence before sales tax can be avoided on the alleged destroyed quantity. Receipts showing refusal to take delivery supported the claim only for the quantity covered, while the unsupported balance remained taxable. Firewood used to generate energy in khandsari sugar production constitutes consumption in manufacture for sales tax purposes. However, transportation charges cannot be deducted where accounts record only a consolidated firewood-and-transport figure and do not separately substantiate the transport component. The revision failed on both issues, leaving the sustained tax demand undisturbed. en-us Tue, 21 Apr 1987 00:00:00 +0530 Mon, 02 Sep 2013 13:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155211 Destruction of valuable by-product stock must be established by cogent evidence before sales tax can be avoided on the alleged destroyed quantity. Receipts showing refusal to take delivery supported the claim only for the quantity covered, while the unsupported balance remained taxable. Firewood used to generate energy in khandsari sugar production constitutes consumption in manufacture for sales tax purposes. However, transportation charges cannot be deducted where accounts record only a consolidated firewood-and-transport figure and do not separately substantiate the transport component. The revision failed on both issues, leaving the sustained tax demand undisturbed. Case-Laws VAT and Sales Tax Tue, 21 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155211