https://www.taxtmi.com/caselaws?id=161859 Diesel oil used in generator sets supporting a factory's manufacturing operations was treated as "fuel" within the statutory explanation to section 4-B(2) of the U.P. Trade Tax Act, because fuels are expressly included among goods required for use in manufacture. The court applied the rule that no additional limitation, such as a requirement that the goods be used "directly" in manufacture, can be read into a taxing provision. On that construction, the circular and notices deleting diesel oil from the recognition certificate were contrary to the statute and could not be sustained. en-us Fri, 12 Mar 2004 00:00:00 +0530 Sat, 08 Feb 2014 12:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161859 Diesel oil used in generator sets supporting a factory's manufacturing operations was treated as "fuel" within the statutory explanation to section 4-B(2) of the U.P. Trade Tax Act, because fuels are expressly included among goods required for use in manufacture. The court applied the rule that no additional limitation, such as a requirement that the goods be used "directly" in manufacture, can be read into a taxing provision. On that construction, the circular and notices deleting diesel oil from the recognition certificate were contrary to the statute and could not be sustained. Case-Laws VAT and Sales Tax Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161859