https://www.taxtmi.com/caselaws?id=161977 Diesel oil used in generator sets to power a factory was treated as goods required for use in manufacture where the statutory explanation to section 4-B(2) expressly included fuels. The court applied the plain meaning of the provision and rejected any administrative attempt to narrow it by inserting the word "directly" before "for use in the manufacture". It also held that circulars deleting diesel oil from the recognition certificate could not override the statute. Accordingly, diesel oil used in the manufacturing process remained eligible for purchase against the recognition certificate, and the authorities were required to continue issuing the relevant form. en-us Fri, 12 Mar 2004 00:00:00 +0530 Wed, 12 Feb 2014 16:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161977 Diesel oil used in generator sets to power a factory was treated as goods required for use in manufacture where the statutory explanation to section 4-B(2) expressly included fuels. The court applied the plain meaning of the provision and rejected any administrative attempt to narrow it by inserting the word "directly" before "for use in the manufacture". It also held that circulars deleting diesel oil from the recognition certificate could not override the statute. Accordingly, diesel oil used in the manufacturing process remained eligible for purchase against the recognition certificate, and the authorities were required to continue issuing the relevant form. Case-Laws VAT and Sales Tax Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161977