https://www.taxtmi.com/caselaws?id=161261 Section 4-B(2) of the U.P. Trade Tax Act was interpreted to include diesel oil used in captive generating sets where the electricity supplied was integral to a continuous manufacturing process. The provision expressly covers fuel among goods required for use in manufacture, and the court declined to read in a requirement that such goods be used directly in the notified product. On that construction, diesel oil used for captive power generation remained eligible for concessional treatment, and its deletion from the recognition or registration certificates, along with the consequential circular and notices, was unsustainable. en-us Tue, 25 Mar 2003 00:00:00 +0530 Mon, 02 Nov 2015 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161261 Section 4-B(2) of the U.P. Trade Tax Act was interpreted to include diesel oil used in captive generating sets where the electricity supplied was integral to a continuous manufacturing process. The provision expressly covers fuel among goods required for use in manufacture, and the court declined to read in a requirement that such goods be used directly in the notified product. On that construction, diesel oil used for captive power generation remained eligible for concessional treatment, and its deletion from the recognition or registration certificates, along with the consequential circular and notices, was unsustainable. Case-Laws VAT and Sales Tax Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161261