https://www.taxtmi.com/caselaws?id=156981 Furnace oil used to generate the heat required for converting raw bauxite into calcined bauxite and the soda ash-silica mixture into sodium silicate was treated as a processing material under rule 42A of the Gujarat Sales Tax Rules, 1970. Because the oil was indispensable to the manufacturing process and the finished products could not be produced without its heat treatment, it fell within the class of materials eligible for drawback, set-off, or refund. The record also supported the finding that the flame and hot air generated through furnace oil formed part of the manufacturing process, making the Tribunal's contrary view on absence of evidence unsustainable. The references were answered in favour of the assessees. en-us Wed, 09 Sep 1992 00:00:00 +0530 Thu, 26 Sep 2013 18:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156981 Furnace oil used to generate the heat required for converting raw bauxite into calcined bauxite and the soda ash-silica mixture into sodium silicate was treated as a processing material under rule 42A of the Gujarat Sales Tax Rules, 1970. Because the oil was indispensable to the manufacturing process and the finished products could not be produced without its heat treatment, it fell within the class of materials eligible for drawback, set-off, or refund. The record also supported the finding that the flame and hot air generated through furnace oil formed part of the manufacturing process, making the Tribunal's contrary view on absence of evidence unsustainable. The references were answered in favour of the assessees. Case-Laws VAT and Sales Tax Wed, 09 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156981