https://www.taxtmi.com/caselaws?id=159172 Diesel, light diesel oil and lubricants used only in stand-by generating sets to produce electricity for captive consumption in an industrial unit were treated as purchases governed by the special concessional provision under section 5CCCC of the Rajasthan Sales Tax Act, rather than as raw material under sections 5C or 5CC. On that footing, the applicable tax rate was 4 per cent. The text also notes that use of form S.T. 17C after departmental clarification did not amount to misuse for penalty purposes, so penalty under section 5CCCC(3) was unsustainable. Excess tax collected above the applicable rate was refundable with interest. en-us Fri, 28 Mar 1997 00:00:00 +0530 Sat, 16 Nov 2013 18:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159172 Diesel, light diesel oil and lubricants used only in stand-by generating sets to produce electricity for captive consumption in an industrial unit were treated as purchases governed by the special concessional provision under section 5CCCC of the Rajasthan Sales Tax Act, rather than as raw material under sections 5C or 5CC. On that footing, the applicable tax rate was 4 per cent. The text also notes that use of form S.T. 17C after departmental clarification did not amount to misuse for penalty purposes, so penalty under section 5CCCC(3) was unsustainable. Excess tax collected above the applicable rate was refundable with interest. Case-Laws VAT and Sales Tax Fri, 28 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159172